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Publications of TP Consulting.

We inform that today the following statement has been published on the SUNAT website:

"In view of the conclusion by Peru of the Agreement between competent authorities (AAC) for the exchange of the Country by Country Report, within the framework of the Convention on Mutual Administrative Assistance in Tax Matters (CAAMMF), which provides for the automatic exchange of Information of the mentioned Report among the fiscal authorities, (that) is not obligated to present the Country by Country Report corresponding to the fiscal year 2017 , if you are a domiciled taxpayer member of a multinational group according to the provisions [1] in article 116 of the Regulation of the Income Tax Law, whose non-domiciled parent has residence or domicile in any of the following jurisdictions:

one

Argentina

14

India

27

Netherlands

two

Australia

fifteen

Indonesia

28

New Zealand

3

Belgium

16

Ireland

29

Pakistan

4

Brazil

17

Italy

30

Poland

5

Bulgaria

18

Japan

31

Portugal

6

Colombia

19

sweater

32

Singapore

7

Denmark

twenty

Korea

33

Slovak Republic

8

Estonia

twenty-one

Lithuania

3. 4

Slovenia

9

France

22

Luxembourg

35

UK

10

Germany

2. 3

Malaysia

36

Uruguay

eleven

Greece

24

malt

   

12

Guernsey

25

Mexico

   

13

Iceland

26

Norway

   

The jurisdictions or countries previously listed have an international treaty or decision of the Andean Community of Nations in force with Peru that authorizes the exchange of information, and have an Agreement between Competent Authorities in force for such exchange with Peru, reason for the which does not generate the obligation of presenting the Country by Country Report for the year 2017 in the country, according to the information contained in the Web of the Organization for Economic Cooperation and Development - OECD [2] . "

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[1] Provided that the income, according to the consolidated financial statements of the non-domiciled parent of the multinational group, accrued in the fiscal year prior to which the statement corresponds, are greater than or equal to two thousand seven hundred million and 00/100 soles (S / 2,700,000,000.00).

[2] Provided that the income, according to the consolidated financial statements of the non-domiciled parent of the multinational group, accrued in the fiscal year prior to which the statement corresponds, are greater than or equal to two thousand seven hundred million and 00/100 soles (S / 2,700,000,000.00).

2 i) http://www.oecd.org/tax/automatic-exchange/country-specific-information-on-country-by-country-reportingimplementation.htm ; and ii) http://www.oecd.org/tax/beps/country-by-country-exchange-relationships.htm

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