Under Section 286(1) and Rule 10DB, entities must provide information about the multinational group structure by filing Form 3CEAC two months before the due date for furnishing the Country by Country ...

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The government's legislation, known as public country-by-country reporting (CBCR), will be able to determine ... already do some form of voluntary public country-by-country reporting, this would ...

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The FIRS further noted that taxpayers who decide to refile that tax returns under the new platform are free to do so and used the medium to advise owners and representatives of companies, and other ...