The Peru tax authority (SUNAT) has published Resolution No. 188-2019/SUNAT, which approves a new system for the receipt and automatic exchange of information (IR AEOI), including Country-by-Country (CbC) reports.

The Resolution provides that from 1 October 2019, the IR AEOI system must be used for the submission of CbC reports, regardless of the period to which a report relates, including fo…