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Current Affairs 15 March 2019: Digest 1

Story 1: New Zealand Mosque Attacks: At least 49 people killed so far

In the worst attack in the Pacific country’s history, at least 49 people have been killed and over 20 injured in shootings at two mosques in Christchurch, New Zealand.

The mosques attacked were – Al Noor Mosque in central Christchurch and another one was Linwood Islamic Centre in suburban Linwood.

Several guns were recovered from both mosques. Two explosive devices were found on two vehicles at the locations, of which, one was disabled.

Following the attacks, the cities were placed in lockdown, with schools and public buildings closed.

Reactions from political leaders across the globe

New Zealand’s Prime Minister Jacinda Ardern said that the mosque shootings appeared to be well-planned “terrorist attack”, making for “one of New Zealand’s darkest days.”

Leaders of various countries including Indonesia, Malaysia, Turkey, Afghanistan, Pakistan, Australia and others condemned the attacks.

Bangladesh’s cricket team managed to escape

Bangladesh’s cricket team was managed to escape the attack location after shots were fired. The team was due to play the final Test match of their New Zealand tour.


Four suspects, 3 men and a woman, were taken into custody; however, one was released later. All the suspects are not on any watchlist in New Zealand or in Australia.

Australian citizen Brenton Tarrant of late 20s age has been charged with murder and will appear in Christchurch Court on March 16, 2019.

Who is Brenton Tarrant?: A hint from his manifesto

  • Brenton Tarrant, a gunman in the New Zealand terror attacks, described himself as an ordinary white man who drew his inspiration from Norway mass killer ‘Anders Behring Breivik’.
  • Tarrant livestreamed one of the attacks himself while attacking the Christchurch mosque in a Facebook Live video.
  • Post the attack, he left a 74-page manifesto in which he claimed to be from a working class and a low income family.
  • As per his claims, he wanted to avenge the deaths caused by foreign invaders through this attack.
  • His manifesto shows objections to immigration and multiculturalism. It states “Mass immigration will disenfranchise us, subvert our nations, destroy our communities, destroy our ethnic binds, destroy our cultures, destroy our people”.
  • It mentioned that the attack was to avenge Ebba Akerlund, a 12 years old who was run down in Sweden in 2017 by an Uzbek man having allegiance to the Islamic State.
  • Through the attack, intention was to terrify Muslims from shifting to Western countries and to incite violence by Muslims against Western nations.
  • Another intention was to divide those who are in favour and who are against the Second Amendment gun laws in the United States.

Story 2: India, US to sign agreement for exchange of Country-by-Country Reports

India and the United States will sign the Bilateral Competent Authority Arrangement along with an Inter-Governmental Agreement for exchange of Country-by-Country (CbC) Reports on or before March 31, 2019.

Indian entities of international groups headquartered in the USA, who have already filed CbC Reports in the USA, would not be required to do local filing of the CbC Reports of their international groups in India.

The absence of an Agreement between India and USA till now entailed a possibility of local filing of CbC Reports in India.


The agreement would enable both the countries to exchange CbC Reports filed by the parent entities of International Groups in the respective jurisdictions commencing on or after January 1, 2016.


The objective is to ensure that all tax authorities have access to the same information about an MNC’s value chain and the resulting tax consequences.

As per the Sub-section (4) of Section 286 of the Income-tax Act, 1961, India constituent entities of multinationals has to furnish a Country-by-Country (CbC) Report for a reporting accounting year within the period as may be prescribed.

India entities are required to locally file the country-by-country report in the following situations:

Where the parent entity of the India constituent entity is ‘not obligated’ to file a country-by-country report

Where India does not have an agreement for the exchange of the country-by-country report with the country in which the ultimate parent entity are resident

Where there has been a systemic failure of the country to exchange country-by-country reports with a country in which the ultimate parent entity is resident and the failure is intimated by the prescribed authority to the India constituent of the international group.

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