CBDT issues instructions on Appropriate Use of Country-by-Country Report (‘CbCR’)
Monday Jul 23, 2018

In line with its commitment to implement to the recommendations of OECD’s Base-erosion and
Profit shifting (‘BEPS’) Project, the Indian Government endorsed the ‘three-tiered’ documentation
structure (viz. Local File, Master File and Country-by-Country Report), through a formal notification
in Finance Act 2016.

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