CBC reporting entities must give the Commissioner statements under this Subdivision.
Note: This Subdivision enables the implementation of measures issued by the Organisation for Economic Cooperation and Development relating to transfer pricing documentation and country - by - country reporting (including Action 13 of the Action Plan on Base Erosion and Profit Shifting of the G20 and the Organisation for Economic Cooperation and Development)
815 - 355 Requirement to give statements
815 - 360 Replacement reporting periods
815 - 370 Meaning of country by country reporting entity (or CBC reporting entity )
815 - 375 Meaning of country by country reporting parent (or CBC reporting parent )
815 - 380 Meaning of country by country reporting group (or CBC
reporting group )