https://www.taxtmi.com/acts?id=32056 The amendment replaces the previous due-date rule with a twelve-month reporting period from the end of the reporting accounting year, adds cross-references to a new subsection addressing alternate filing circumstances, introduces a prescribed filing period power, inserts an exception where the parent entity is not obligated to file, refines singular/plural entity references, and redefines "agreement" to combine an intergovernmental tax agreement with a notified exchange agreement for the report. en-us Mon, 19 Mar 2018 15:02:09 +0530 Sat, 31 Mar 2018 14:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32056 The amendment replaces the previous due-date rule with a twelve-month reporting period from the end of the reporting accounting year, adds cross-references to a new subsection addressing alternate filing circumstances, introduces a prescribed filing period power, inserts an exception where the parent entity is not obligated to file, refines singular/plural entity references, and redefines "agreement" to combine an intergovernmental tax agreement with a notified exchange agreement for the report. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 15:02:09 +0530 https://www.taxtmi.com/acts?id=32056