The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017
1Citation, commencement and effect
2Amendment to the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
3Amendment of regulation 2 (interpretation)
4Amendment of regulation 3 (filing of CBC reports)
5Omission of regulation 4 (threshold requirement)
6Amendment of regulation 6 (conditions that apply for the purposes of regulation 3(4)(b) and 3(8)(c))
7Amendment of regulation 7 (Commissioners’ directions)
8Amendment of regulation 8 (form and method of filing CBC reports)
9Insertion of regulation 8A (form and method of providing notifications)
10Amendment of regulation 10 (reporting entities)
11Amendment of regulation 12 (penalties for failure to comply with Regulations)
12Amendment of regulation 16 (assessment of penalties)

2017 No. 497

Taxes

The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017

Made

Laid before the House of Commons

Coming into force

The Treasury are designated1 for the purposes of section 2(2) of the European Communities Act 19722 in relation to administrative cooperation in the field of taxation.

The Treasury, in exercise of the powers conferred by section 2(2) of the European Communities Act 1972, section 136 of the Finance Act 20023 and section 122 of Finance Act 20154, make the following Regulations: