The Resource Bilateral agreement signed between India and the United States for the exchange of country-by-country reports

Bilateral agreement signed between India and the United States for the exchange of country-by-country reports

Label
Bilateral agreement signed between India and the United States for the exchange of country-by-country reports
Title
Bilateral agreement signed between India and the United States for the exchange of country-by-country reports
Creator
Subject
Language
eng
Summary
This article examines the implementation of country-by-country (CbC) reporting in India and to whom it is applicable. It also discusses the exchange mechanism through which CbC reports will be given and received between various jurisdictions. The impact of signing the bilateral intergovernmental agreement (BIGA) between India and the United States for the exchange of CbC reports is analysed next. The article ends by discussing the legal aspect of signing the BIGA and the procedure envisaged in the proposed Bilateral Competent Authority Agreement and the way forward
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 4 ; p. 273-276
http://library.link/vocab/creatorName
  • Patel, V.T
  • Rajpurohit, Y.V
  • Bandyopadhyay, A
Geographic coverage
  • Asia
  • North America
Language note
English
http://library.link/vocab/subjectName
  • CbCR
  • transfer pricing
  • documentation requirements
Label
Bilateral agreement signed between India and the United States for the exchange of country-by-country reports
Instantiates
Publication
Label
Bilateral agreement signed between India and the United States for the exchange of country-by-country reports
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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