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…