https://www.taxtmi.com/acts?id=37761 Section 6 provides a consultation mechanism whereby competent authorities consult when CbC report based adjustments cause undesirable economic outcomes or when difficulties in implementing or interpreting the Agreement arise; prior consultation is required before declaring a systemic failure to exchange CbC Reports, such determinations are notified to the Coordinating Body Secretariat which circulates conclusions or measures to all competent authorities, and taxpayer specific identifying information must not be disclosed. en-us Fri, 20 Sep 2019 11:53:09 +0530 Fri, 20 Sep 2019 11:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37761 Section 6 provides a consultation mechanism whereby competent authorities consult when CbC report based adjustments cause undesirable economic outcomes or when difficulties in implementing or interpreting the Agreement arise; prior consultation is required before declaring a systemic failure to exchange CbC Reports, such determinations are notified to the Coordinating Body Secretariat which circulates conclusions or measures to all competent authorities, and taxpayer specific identifying information must not be disclosed. Act-Rules DTAA Fri, 20 Sep 2019 11:53:09 +0530 https://www.taxtmi.com/acts?id=37761