On 4 July 2017, the Australian Taxation Office (ATO) published CbC reporting local file instructions together with some guidance on the meaning of “at the same time” for the purposes of the administrative solution. It allows reducing disclosures in the international dealings schedule which is filed together with the income tax return.
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Japan: amendments to CFC rules in 2017 tax reform
Sweden-Dominica TIEA enters into force
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