International group documentation: constituent entities must maintain prescribed information and furnish it to the designated authority within prescribed timelines. Constituent entities of an international group must keep and maintain prescribed information and documents related to the international group, using the meanings of 'constituent entity' and 'international group' as in section 286(9). Additionally, such constituent entities must furnish those prescribed information and documents to the authority prescribed under section 286(1) in the manner and by the date prescribed.
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.
International group documentation: constituent entities must maintain prescribed information and furnish it to the designated authority within prescribed timelines.
Constituent entities of an international group must keep and maintain prescribed information and documents related to the international group, using the meanings of "constituent entity" and "international group" as in section 286(9). Additionally, such constituent entities must furnish those prescribed information and documents to the authority prescribed under section 286(1) in the manner and by the date prescribed.
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