It is the exchange of information on a periodic basis that two or more jurisdictions agree to carry out with respect to information defined in advance, without a prior request.
Under this modality, Peru exchanges information of the Common Reporting Standard and the Country-by-Country Report, having signed the Multilateral Agreement of Competent Authorities for the Automatic Exchange of Financial Account Information and the Multilateral Agreement of Competent Authorities for the Exchange of Country by Country Reports, respectively. You can consult the jurisdictions with which Peru can exchange information in the following links:
Common Reporting Standard: https://web-archive.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/exchange-relationships/
Country by Country Report: https://web-archive.oecd.org/temp/2024-04-30/437036-country-by-country-exchange-relationships.htm
For further details, please refer to the following section Common Reporting Standard and Country by Country Report.