The Peru tax authority (SUNAT) has published Release No. 101 of 19 October 2020, announcing that Peru has successfully completed its assessment on meeting security and confidentiality standards by the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes. Having passed the assessment, Peru may now begin to receive tax information from other jurisdictions, with the first batch of information expected to be received in December 2020 through automatic exchange under the Mutual Assistance Convention. This includes exchange under the Common Report Standard and exchange of Country-by-Country (CbC) reports. Aside from now being able to receive information...