On 25 April 2019, India published Notification No. 37/2019 from the Department of Revenue in an extraordinary version of the Official Gazette. The Notification includes that the Inter-Governmental Agreement for Exchange of Country-by-Country Reports signed between India and the U.S. on 27 March 2019 will be given effect in India in accordance with the entry into force provisions of the agreement. Earlier in April, India provided an extended CbC report deadline of 30 April 2019 for constituent entities in India of U.S. MNEs due to the fact that although an exchange agreement was signed, it was not yet effective ({News-2019-04-12/A/2-previous...