The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
1Citation and commencement
2Interpretation
3Filing of CBC reports
4Threshold requirement
5United Kingdom country-by-country report and United Kingdom Entity
6Conditions that apply for the purposes of regulation 3(4)(b) and 3(8)(c)
7Commissioners’ directions
8Form and method of filing of CBC reports
9CBC report filing presumptions
10Reporting entities
11Provision of information
12Penalties for failure to comply with Regulations
13Daily default penalty
14Penalties for inaccurate information
15Matters to be disregarded in relation to liability to penalties
16Assessment of penalties
17Right to appeal against penalty
18Procedure on appeal against penalty
19Application for increased daily default penalty
20Payment and enforcement of penalties
21Anti-avoidance
2016 No. 237
Taxes

The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016

Made
Laid before the House of Commons
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 20021 and section 122 of the Finance Act 20152: