OrbitaxIndian Budget 2016-2017 Delivered including CbC Reporting, an Equalization Levy on Digital Supplies, a Patent Box Regime, and Other Measures
|Proposed Changes|India
On 29 February 2016, Indian Finance Minister Arun Jaitley delivered the country's 2016-2017 Union Budget, including several proposed tax measures. The main tax measures are summarized as follows.
CbC Reporting and Master File Requirements
The proposed CbC reporting requirements are in line with the guidelines developed as part of Action 13 of the OECD BEPS Project.
Key aspects of the CbC re…
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