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In the auditorium of our offices in Lima, Mr. Enrique Diaz Tong, TP Consulting Partner explained to participants about the Country By Country Report . This conference was the last of detailed presentations made about each new formal transfer pricing obligations in Peru, that are aplicable since January 1st 2017. Thus, on February 23rd, formal obligations were discussed (where first formal obligation was explained: The Local File), then on June 20th, 2017, The Master File (second formal obligation) was explained and finally, with this presentation about the Country By Country Report (third and last formal obligation), all new formal obligations were exposed. For more detail on the formal obligations in force in Peru until now, you can review our Legal Alert 001-2017-PER.

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