Recordkeeping obligations require furnishing international and domestic transaction documentation to tax authorities within prescribed timelines.

Persons who enter into international or specified domestic transactions and constituent entities of international groups must maintain prescribed transaction information and documents; tax authorities may require production within ten days of notice with a possible extension up to thirty days; constituent entities must submit prescribed information to the authority under section 511(1) in the prescribed manner and by the prescribed date; definitions of constituent entity and international group are as assigned in section 511(10).

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