The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017
en
King's Printer of Acts of Parliament
2017-03-30
TAXES
The Regulations amend the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2015 (S.I. 2016/237) (“the principal Regulations”).
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: