Australia issues detailed CbCR-guidance; Reassures CbCR non-disclosure to local entity

Feb 02,2018

Australian Taxation office (ATO) issues detailed guidance outlining administrative practices to assist taxpayers in understanding and meeting their CbC, Master File, Local File reporting obligations; Regarding CbCR filing, states that Commissioner by legislative instrument can exempt a specified class of entity from CbC reporting, however, clarifies that till date no class exemptions have been necessary and ATO does not envisage providing ...

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