Tag: Base Erosion and Profit Shifting

CA Chaitanya Maheshwari and Advocate Ameya Khare have explained the entire law and practice relating to Master File (MF) documentation and Country-by-Country Reporting (CbCR) as are applicable under sections 92D and 286 of the Income-tax Act, 1961 read with the OECD guidelines on ‘Base Erosion and Profit Shifting’ (BEPS)

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