https://www.taxtmi.com/acts?id=37751 Exchange of Country-by-Country Reports establishes an automatic exchange framework obliging eligible multinational enterprise groups to file an annual CbC Report through a designated Reporting Entity. Definitions specify Group, MNE Group, Excluded MNE Group based on domestic revenue thresholds, Constituent Entity, and Fiscal Year. Reports must follow the information items and format of the 2015 OECD/G20 Action 13 Report. The Agreement is notified under the Income-tax Act and operates in conjunction with the Convention's exchange of information provisions. en-us Fri, 20 Sep 2019 11:01:49 +0530 Wed, 29 Jan 2025 14:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37751 Exchange of Country-by-Country Reports establishes an automatic exchange framework obliging eligible multinational enterprise groups to file an annual CbC Report through a designated Reporting Entity. Definitions specify Group, MNE Group, Excluded MNE Group based on domestic revenue thresholds, Constituent Entity, and Fiscal Year. Reports must follow the information items and format of the 2015 OECD/G20 Action 13 Report. The Agreement is notified under the Income-tax Act and operates in conjunction with the Convention's exchange of information provisions. Act-Rules DTAA Fri, 20 Sep 2019 11:01:49 +0530 https://www.taxtmi.com/acts?id=37751