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Article 1 - Definitions - USA [Exchange of Information]

Extract

..... e powers conferred by item (ii) of clause (b) of sub-section (9) of section 286 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the said Agreement, as set out in the Annexure hereto, and all the provision of the said Agreement shall be given effect to in the Union of India in accordance with paragraph (1) of Article 5 of the said Agreement. [F. No. 500/15/2015-APA-I] RASMI RANJAN DAS, Jt. Secy. (FT&TR-I) ANNEXURE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA ON THE EXCHANGE OF COUNTRY-BY-COUNTRY REPORTS Whereas the Government of the Republic of India and the Government of the United States of America (each, a “Party,” and together .....

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Article 1 - Definitions - USA Exchange of Information

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..... rizes the exchange of information for tax purposes, including the automatic exchange of information; Now, therefore, the Parties have agreed as follows: ARTICLE 1 Definitions 1. For the purposes of this Agreement and the Arrangement described in paragraph 2 to Article 2 of this Agreement, the following terms shall have the meanings set forth below: a) the term “Group” means a collection of enterprises related through ownership or control such that it is either required to prepare consolidated financial statements for financial reporting purposes under applicable accounting principles or would be so required if equity interests in any of the enterprises were traded on a public securities exchange; b) the term “multinational .....

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Article 1 - Definitions - USA Exchange of Information

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..... “Reporting Entity” means the Constituent Entity that, by virtue of domestic law in its jurisdiction of tax residence, files the CbC Report in its capacity to do so on behalf of the MNE Group; f) the term “CbC Report” means the Country-by-Country Report to be filed annually by the Reporting Entity in accordance with the laws of its jurisdiction of tax residence and with the information required to be reported under such laws covering the items and reflecting the format set out in the 2015 Report (for purposes of the foregoing, the information and format includes any modifications that result from the 2020 review contemplated in the 2015 Report); g) the term “Fiscal Year” means: (i) with respect to an MNE .....

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Article 1 - Definitions - USA Exchange of Information

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