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1.—(1) These Regulations may be cited as the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 and come into force on 20th April 2017.
(2) These Regulations have effect for and in connection with the implementation of—
(a)obligations under Council Directive 2011/16/EU on administrative cooperation in the field of taxation(1); and
(b)the OECD’s guidance on country-by-country reporting(2).
OJ No L 64, 11.3.2011, p1, relevantly amended by Council Directive 2016/881/EU, OJ No L 146, 03.06.2016, p8.
The OECD has published “Guidance on the Implementation of Country-by-Country Reporting” in October 2016 which modifies its 2015 guidance on country-by-country reporting to apply reporting requirements to partnerships. The guidance is available on the OECD website at http://www.oecd.org/tax/exchange-of-tax-information/guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.pdf. A paper copy may be obtained from a range of distributors including the OECD Conference Centre, 2 rue Andre Pascal, 75775 Paris Cedex 16, France, Tel: 33 (0) 1 45 24 79 77, Email: oecd.bookshop@oecd.org.
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