Market leading insight for tax experts
View online issue

Country by country reporting draft regulations

printer Mail

The government is consulting until 16 November 2015 on draft regulations to support legislation in Finance Act 2015 introducing the requirement for multinational enterprises to submit country-by-country reports to HMRC from 1 January 2016 containing details of their economic activities in other t

The government is consulting until 16 November 2015 on draft regulations to support legislation in Finance Act 2015 introducing the requirement for multinational enterprises to submit country-by-country reports to HMRC from 1 January 2016 containing details of their economic activities in other tax jurisdictions. The regulations are made in conjunction with the OECD’s final report on transfer pricing documentation and country-by-country reporting (BEPS Action 13). See www.bit.ly/1Ohj6Nb.

EDITOR'S PICKstar
Top