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INTERNATIONAL AUDITING
PRACTICE STATEMENT 1013
ELECTRONIC COMMERCE?EFFECT ON THE
AUDIT OF FINANCIAL STATEMENTS
(This Statement is effective)
CONTENTS
Paragraph
Introduction ................................................................................
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What is iaps 1013?
Iaps 1013 is a form used for reporting information related to international tax matters.
Who is required to file iaps 1013?
Individuals or entities with international tax reporting obligations are required to file iaps 1013.
How to fill out iaps 1013?
Iaps 1013 can be filled out electronically or manually, following the instructions provided by the tax authorities.
What is the purpose of iaps 1013?
The purpose of iaps 1013 is to ensure compliance with international tax reporting requirements and exchange of information between tax authorities.
What information must be reported on iaps 1013?
Information such as details of foreign financial accounts, foreign income, foreign assets, and transactions with foreign entities must be reported on iaps 1013.
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