Peru has published Resolution No. 054-2019/SUNAT of 13 March 2019, 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. The resolution notes that although Peru has agreements for the exchange of CbC reports, it is unable to receive reports until after it has passed a pending evaluation by the OECD regarding compliance with information confidentiality and se…