Peru: Approaching deadline for secondary filing by U.S. multinationals of FY 2020 country-by-country reports

The deadline for complying with secondary filing obligation will be in mid-October 2021.

Approaching deadline for secondary filing by U.S. multinationals

According to current rules regarding the transfer pricing requirements in Peru, and taking into account that there is at present no agreement between Peru and the United States for the automatic exchange of country-by-country (CbC) reports, U.S. headquartered multinational enterprises with a presence in Peru are required to make a “secondary filing” of their CbC reports.

The deadline for complying with this secondary filing obligation will be in mid-October 2021 (the exact date depending on the taxpayer identification number of the Peruvian entity).


For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Peru:

Juan Carlos Vidal | +51 958961400 | jcvidal@kpmg.com

 

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