On 10 December 2020, the Organization for Economic Co-operation and Development (OECD) published an update regarding signatories of the multilateral competent authority agreement (MCAA) on automatic exchange of financial account information and intended first information exchange date. The MCAA provides for the exchange of information under the OECD common reporting standard (CRS). According to the update, Peru made a plan to begin the first exchanges under CRS from December 2020.
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