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HORSE driving probate Procedure DE administrates a resurselor ethnic Penumbra modified print Hot. ANTI NR.15 din 29.05.2014, n vigor 06.06.2014 NR. 27 din 21.09.2010 Monitor Official NR.182189×648
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What is h o t r?
H O T R stands for Hierarchy of Tax Rulings.
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Entities engaged in cross-border transactions subject to the BEPS Action 5 transparency framework are required to file H O T R.
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H O T R can be filled out online through the designated tax authority portal.
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The purpose of H O T R is to provide transparency on tax rulings issued by tax authorities.
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Information such as the tax ruling reference number, date of issuance, taxpayer identification number, and details of the transaction must be reported on H O T R.
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