BEPS Action 13 implemented in India through:
AEqualisation Levy (per relevant Section)
BGAAR
CThree-tier docs: Master File, Local File, CbCR
DSEP Section 9
Answer & Solution
Correct answer: C. Three-tier docs: Master File, Local File, CbCR
1. BEPS Action 13: three-tier TP documentation framework.
2. India: Section 286 (CbCR), Section 92D + Rules 10DA/DB (Master/Local File).
3. Information exchange under MCAA on CbC.
_Source: ICAI BoS CA Final Paper 7, Ch 24 "Transfer Pricing"_
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