http://www.legislation.gov.uk/uksi/2016/237/regulation/1/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.
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 3-3D
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017
reg. 4
reg. 1(2)
reg. 1(1)
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 8A
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017
reg. 9
reg. 1(2)
reg. 1(1)
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 3A heading
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
reg. 2(3)
reg. 1
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 3A(2)-(4)
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
reg. 2(4)(a)
reg. 1
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 3A(5)
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
reg. 2(4)(b)
reg. 1
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 3C
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
reg. 2(5)
reg. 1
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 7(1)(a)(ii)
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
reg. 2(6)
reg. 1
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
reg. 8A
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
reg. 2(7)
reg. 1
Citation and commencement1
These Regulations may be cited as the Taxes (Base Erosion and Profit Shifting) (Country-by-Country) Reporting Regulations 2016 and come into force on 18th March 2016.