The Resource Master file, country-by-country reporting and local file : law in the making

Master file, country-by-country reporting and local file : law in the making

Label
Master file, country-by-country reporting and local file : law in the making
Title
Master file, country-by-country reporting and local file : law in the making
Creator
Subject
Language
eng
Summary
In the Finance Act, 2016, the Indian government has introduced a regime regarding the country-by-country report and the masterfile under Indian tax law. A partial version of the proposed regime is introduced in the Finance Act, 2016. More specific rules and the format for the masterfile and country-by-country report will be prescribed in the future. In this article, the author reviews the proposed regime regarding the country-by-country report and the masterfile, and its anticipated impact on Indian taxpayers
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016), no. 5 ; p. 425-428
http://library.link/vocab/creatorName
Bilaney, S.K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • master file
  • local file
  • CbCR
Label
Master file, country-by-country reporting and local file : law in the making
Instantiates
Publication
Label
Master file, country-by-country reporting and local file : law in the making
Publication

Library Locations

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