Peru:The Master File and The Country By Country Report will be presented in October

tpconsultants News, Noticia

On December 31, 2016, The Legislative Decree No. 1312 was published, which modifies the Article 32-A of the Income Tax Law, requiring the presentation of the Local Report as of fiscal year 2016, and the Master Report and Report Country by Country as of fiscal year 2017. On January 18, 2018, The Superintendence Resolution No. 014-2018 / SUNAT was published, …