Peru published Supreme Decree No. 256-2018 EF in the 10 November 2018 edition of the Official Gazette. The Decree provides the regulations for the implementation of the OECD Commoner Reporting Standard (CRS) on the automatic exchange of financial account information. This includes establishing the required information that financial institutions subject to reporting must provide to the Peru tax authority (SUNAT) to carry out the exchange of information with other competent authorities, in accordance with what has been agreed upon in international treaties and in the decisions of the Commission of the Andean Community, as well as the due diligence procedures...