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Exchange of Information with Respect to MNE Groups

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..... asis, the CbC Report received from each Reporting Entity that is resident for tax purposes in its jurisdiction, provided that, on the basis of the information provided in the CbC Report, one or more Constituent Entities of the MNE Group of the Reporting Entity are resident for tax purposes in the jurisdiction of the other Competent Authority, or are subject to tax with respect to the business carr .....

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..... consultations with respect to the CbC Reports described in paragraph 1 of Article 2 of this Agreement; and e) provide for modifications to, and term of, the Arrangement. The Arrangement shall be consistent with this Agreement and the Convention. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmana .....

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