Peru has published Resolution No. 000155-2020/SUNAT of 25 September 2020, which provides an extension of the deadline for the filing of Country-by-Country (CbC) reports by non-parent constituent entities resident in Peru under secondary local filing requirements for the 2019 reporting fiscal year. Similar to past resolutions issued in respect of the 2017 and 2018 reporting fiscal years, Resolution No. 000155-2020/SUNAT provides that secondary local filing will not be required until the last working day of the month following the month in which the tax authority (SUNAT) publishes on its website that it has been approved by the OECD as meeting...