Technical consultation: country-by-country reporting
Draft regulations for the implementation of country-by-country reporting.
Documents
Details
The aim of this technical consultation process is to ensure that country-by-country reporting will be implemented in the United Kingdom as intended and with effect for accounting periods commencing on or after 1 January 2016. Legislation was introduced in section 122 Finance Act 2015 to enable the making of regulations to implement country-by-country reporting once the Organisation for Economic Co-operation and Development (OECD) had completed work on Action 13 of its .
These draft regulations should be read in conjunction with the OECD바카라 사이트™s consolidated report on Action 13 of the BEPS action plan transfer pricing documentation and country-by-country reporting published on 5 October 2015.
The technical consultation will be open until 16 November 2015.
Ways to respond
Email to: anne.b.stark@hmrc.gsi.gov.uk
Write to:
Ms Anne Stark
HM Revenue and Customs
CTIS
3C03, 3rd Floor
100 Parliament Street
London
SW1A 2BQ