Exchange of CbC Report information:
The complete information on activated exchange relationships between all participating jurisdictions, including Peru, is available on the OECD Country by Country Exchange Reporting Relationships webpage. This includes details on the effective date of an activated agreement. It also lists non-reciprocal jurisdictions that will provide CbC Reports to a jurisdiction but have opted not to receive CbC Reports from a jurisdiction.
Exchange relationships of CbC Report
Please note that the updated list of jurisdictions with which Peru has activated agreements for automatic exchange of information related to the CBC Report can be consulted through the following file:
List of jurisdictions from which Peru may receive CbC Report information
The information obtained from CbC reports is secure and will be used for high-level transfer pricing risk assessment, assessment of other risks related to base erosion and profit shifting (BEPS) and for statistical and economic analysis.
- Exchange relationships between countries
- Signatories of the Multilateral Competent Authorities Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) and signing dates
- Multilateral Competent Agreement on the Exchange of Country-by-Country Rerports (MCAA)
- Country-specific information on the implementation of country-by-country reports
For further details related to the CbC Report, please refer to the following link.