Peru has published Resolution No. 163-2018/SUNAT of 27 June 2018 in the Official Gazette, which sets out the requirements for the submission of the Master file (report) and the Country-by-Country (CbC) report through the SUNAT Virtual internet portal on the SUNAT website. Peru's Master file and CbC reporting requirements apply for reporting fiscal years beginning on or after 1 January 2017. Key points of the Resolution are summarized as follows: Master File Taxpayers that are members of a group must submit a Master file if: Accrued income in the year exceeded 20,000 tax units (UIT); and Transactions within the scope...