Transfer pricing documentation: constituent entities must maintain and file prescribed group-level information with the prescribed authority. The amendment requires a constituent entity of an international group to keep prescribed information and documentation about the international group and to furnish that prescribed information and documentation to the authority prescribed under section 286 in the prescribed manner and by the prescribed date, in addition to existing record keeping and production obligations under section 92D for international and specified domestic transactions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer pricing documentation: constituent entities must maintain and file prescribed group-level information with the prescribed authority.
The amendment requires a constituent entity of an international group to keep prescribed information and documentation about the international group and to furnish that prescribed information and documentation to the authority prescribed under section 286 in the prescribed manner and by the prescribed date, in addition to existing record keeping and production obligations under section 92D for international and specified domestic transactions.
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