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    <title>Amendment of section 92D.</title>
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    <description>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.</description>
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      <description>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.</description>
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