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    <description>Mandatory country-by-country reporting requires the parent entity or designated alternate reporting entity of an international group to furnish an annual report to the Director General (Risk Assessment) in Form No. 3CEAD presenting per-country aggregates of revenue, pre-tax profit or loss, tax paid and accrued, stated capital, accumulated earnings, employee numbers and tangible assets, plus constituent-entity details and business activities; filing rules, designation procedures, notice and document production powers, exemption by consolidated revenue threshold, foreign currency conversion method and electronic filing responsibilities are prescribed.</description>
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      <description>Mandatory country-by-country reporting requires the parent entity or designated alternate reporting entity of an international group to furnish an annual report to the Director General (Risk Assessment) in Form No. 3CEAD presenting per-country aggregates of revenue, pre-tax profit or loss, tax paid and accrued, stated capital, accumulated earnings, employee numbers and tangible assets, plus constituent-entity details and business activities; filing rules, designation procedures, notice and document production powers, exemption by consolidated revenue threshold, foreign currency conversion method and electronic filing responsibilities are prescribed.</description>
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