On 11 November 2018, Peru published Resolution No. 264-2018/SUNAT in the Official Gazette. The resolution provides an extension of the transitional deadlines for the CbC report provided in Resolution No. 163-2018/SUNAT, but only in respect of secondary local filing by non-parent constituent entities resident in Peru in cases where the ultimate parent of the MNE group has a CbC reporting obligation in its jurisdiction of residence but there is no competent authority agreement for the exchange of CbC reports with Peru. As provided in Resolution 163, the standard deadline for CbC reports is the deadline for the monthly advance tax...