http://www.legislation.gov.uk/uksi/2016/237/contents/made

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

en

King's Printer of Acts of Parliament

2018-11-16

TAXES

The Regulations give effect to the OECD Country-by-Country Reporting guidance set out in “Transfer Pricing Documentation and Country-by-Country Reporting, Action 13: 2015 Final Report” published on 5th October 2015. The document is available on the OECD website at http://www.oecd.org/tax/transfer-pricing-documentation-and-country-by-country-reporting-action-13-2015-final-report-9789264241480-en.htm. The guidance forms part of the wider OECD Base Erosion and Profit Shifting Action Plan (http://www.oecd.org/ctp/BEPSActionPlan.pdf) adopted by the OECD and G20 countries in respect of the provision of information concerning high-level transfer pricing.