BEPS-aligned reporting for multinational groups.
India implemented the OECDs BEPS Action 13 framework through Section 286 and Rule 10DB. Multinational groups crossing prescribed thresholds must file a Master File (Form 3CEAA), and ultimate parent entities or designated constituent entities must file the Country-by-Country Report (Form 3CEAD) covering revenue, profits, taxes, and key economic activity by jurisdiction.
Our team prepares the Master File and supports CbCR filings for Indian constituent entities, including the secondary filing obligation triggered when the parents home jurisdiction does not exchange CbCR information with India.
What Bizztricks Management Consulting Private Limited Offers
• Master File preparation under Rule 10DB group structure, business description, intangibles, financing, and tax positions
• Form 3CEAA Part A and Part B filing within prescribed timelines
• CbCR coordination with the parents tax team and Form 3CEAD preparation where India is the filing jurisdiction
• Form 3CEAC filing designation of constituent entity for CbCR
• Form 3CEAE filing surrogate parent designation, where applicable
• Threshold testing turnover, group consolidated revenue, and constituent entity classification
• BEPS Pillar Two readiness assessment for groups within the global minimum tax framework