Understanding of Relationships, Transactions and Secondary Adjustments
Introduction: The way that a person behaves or feels about the other person is called as a relationship. It can […]
Income Tax
Transfer Pricing
OVERVIEW OF MASTER FILE+ COUNTRY-BY-COUNTRY REPORTINGPROVISIONS ALONG WITH THEIR COMPLIANCE REQUIREMENT
Introduction: The Master File (“MF”) and Country-by-Country Reports (“CbCR”) were introduced through Action 13 of the BEPS program. The BEPS