https://www.taxtmi.com/acts?id=37758 The instrument requires specification of the currency in CbC Reports and establishes timing conditions for exchange: the first exchange for an MNE Group fiscal year commencing on or after a Competent Authority's notified date must occur as soon as possible and no later than eighteen months after the fiscal year end, conditioned on the Agreement and domestic filing legislation being in effect for both jurisdictions; subsequent exchanges must occur as soon as possible and no later than fifteen months after the fiscal year end. Exchanges are to be automatic using a common XML schema, and Competent Authorities must agree and notify standardised electronic transmission and encryption methods. en-us Fri, 20 Sep 2019 11:52:33 +0530 Wed, 29 Jan 2025 15:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37758 The instrument requires specification of the currency in CbC Reports and establishes timing conditions for exchange: the first exchange for an MNE Group fiscal year commencing on or after a Competent Authority's notified date must occur as soon as possible and no later than eighteen months after the fiscal year end, conditioned on the Agreement and domestic filing legislation being in effect for both jurisdictions; subsequent exchanges must occur as soon as possible and no later than fifteen months after the fiscal year end. Exchanges are to be automatic using a common XML schema, and Competent Authorities must agree and notify standardised electronic transmission and encryption methods. Act-Rules DTAA Fri, 20 Sep 2019 11:52:33 +0530 https://www.taxtmi.com/acts?id=37758