Transfer Pricing – Master File and CbC Reporting Norms Decoded
Friday Nov 17, 2017

India introduced Master File (‘MF’) & Country-by-Country Reporting (‘CbCR’) norms through Fiscal Budget 2016 Reporting requirements largely in line with BEPS Action Plan 13* with a few additional measures and significant penalties in case of violation. Detailed rules laying down guidelines, procedures and formats released on October 31, 2017.

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