http://www.legislation.gov.uk/eudr/2011/16/annex/III/section/II/division/2/2017-06-05Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EECCouncil Directive 2011/16/EUCouncil Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20170605texttext/xmlen2017-06-05 ANNEX III <Strong> <Addition ChangeId="O002002M018" CommentaryRef="c000007">FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES</Addition> </Strong> SECTION II <Strong> <Addition ChangeId="O002002M018" CommentaryRef="c000007">GENERAL REPORTING REQUIREMENTS</Addition> </Strong> 2. <Addition ChangeId="O002002M018" CommentaryRef="c000007">By derogation from point 1, when one or more of the conditions set out in point (b) of the first paragraph of point 1 apply, an entity described in point 1 shall not be required to file a country-by-country report with respect to any Reporting Fiscal Year if the MNE Group of which it is a Constituent Entity has made available a country-by-country report in accordance with Article 8aa(3) with respect to such Fiscal Year through a Surrogate Parent Entity that files that country-by-country report with the tax authority of its jurisdiction of tax residence on or before the date specified in Article 8aa(1) and that, in case the Surrogate Parent Entity is tax resident in a jurisdiction outside the Union, satisfies the following conditions:</Addition>

the jurisdiction of tax residence of the Surrogate Parent Entity requires filing of country-by-country reports conforming to the requirements of Article 8aa(3); the jurisdiction of tax residence of the Surrogate Parent Entity has a Qualifying Competent Authority Agreement in effect to which the Member State is a party by the time specified in Article 8aa(1) for filing the country-by-country report for the Reporting Fiscal Year; the jurisdiction of tax residence of the Surrogate Parent Entity has not notified the Member State of a Systemic Failure; the jurisdiction of tax residence of the Surrogate Parent Entity has been notified no later than the last day of the Reporting Fiscal Year of such MNE Group by the Constituent Entity resident for tax purposes in its jurisdiction that it is the Surrogate Parent Entity; a notification has been provided to the Member State in accordance with point 4.

Inserted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">ANNEX III</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">GENERAL REPORTING REQUIREMENTS</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">2.</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">By derogation from point 1, when one or more of the conditions set out in point (b) of the first paragraph of point 1 apply, an entity described in point 1 shall not be required to file a country-by-country report with respect to any Reporting Fiscal Year if the MNE Group of which it is a Constituent Entity has made available a country-by-country report in accordance with Article 8aa(3) with respect to such Fiscal Year through a Surrogate Parent Entity that files that country-by-country report with the tax authority of its jurisdiction of tax residence on or before the date specified in Article 8aa(1) and that, in case the Surrogate Parent Entity is tax resident in a jurisdiction outside the Union, satisfies the following conditions:</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">the jurisdiction of tax residence of the Surrogate Parent Entity requires filing of country-by-country reports conforming to the requirements of Article 8aa(3);</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">the jurisdiction of tax residence of the Surrogate Parent Entity has a Qualifying Competent Authority Agreement in effect to which the Member State is a party by the time specified in Article 8aa(1) for filing the country-by-country report for the Reporting Fiscal Year;</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">the jurisdiction of tax residence of the Surrogate Parent Entity has not notified the Member State of a Systemic Failure;</Addition>
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<Addition ChangeId="O002002M018" CommentaryRef="c000007">the jurisdiction of tax residence of the Surrogate Parent Entity has been notified no later than the last day of the Reporting Fiscal Year of such MNE Group by the Constituent Entity resident for tax purposes in its jurisdiction that it is the Surrogate Parent Entity;</Addition>
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Inserted by
<Citation Class="EuropeanUnionDirective" Year="2016" Number="881" URI="http://www.legislation.gov.uk/id/eudr/2016/881" Title="Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation">Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation</Citation>
.
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