Direct tax body issues draft notification

0
1737
LinkedIn
Facebook
Twitter
Whatsapp
Telegram
Copy link

The Central Board of Direct Taxes (CBDT) issued a draft notification dated 6 October setting out the rules and guidelines for country by country reporting (CbCR) and maintaining/furnishing the master file (MF) inviting stakeholder comments and suggestions. As part of the government’s commitment to implement the Base Erosion and Profit Shifting Action Plans, specifically action 13 which deals with transfer pricing documentation and CbCR, Finance Act, 2016 introduced section 286, a proviso to section 92D(1) and section 92D(4).

You must be a subscribersubscribersubscribersubscriber to read this content, please subscribesubscribesubscribesubscribe today.

For group subscribers, please click here to access.
Interested in group subscription? Please contact us.

你需要登录去解锁本文内容。欢迎注册账号。如果想阅读月刊所有文章,欢迎成为我们的订阅会员成为我们的订阅会员

已有集团订阅,可点击此处继续浏览。
如对集团订阅感兴趣,请联络我们

The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bengaluru, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.

LinkedIn
Facebook
Twitter
Whatsapp
Telegram
Copy link