Ashwin Vishwanathan (for Info only, not official)

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Ashwin Vishwanathan

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    ...The union finance budget 2016, therefore, will be keenly watched by all stakeholders.I expect the honourable Finance Minister to emphasise the growing importance of information and disclosure to aid the tax administration's efforts towards focused scrutiny and more informed risk assessment and decision-making. In this respect, the existing transfer pricing documentation law would be widened to include elements of the Organisation for Economic Cooperation and Development Base Erosion & Profit Shifting (OECD BEPS) project Action 13 recommendations.The three-layered documentation approach - comprising a master file, a local file and a country-by-country report (CbCR) - is likely to become a legal requirement effective for financial year 2016-17. ...

    NDTV on Feb. 5, 2016, midnight