The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017
The Regulations amend the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2015 (S.I. 2016/237) (“the principal Regulations”).
Lifecycle
Department
Made
29 Mar 2017
—
In force
20 Apr 2017
Enabling power
The Treasury, in exercise of the powers conferred by section 2(2) of the European Communities Act 1972, section 136 of the Finance Act 2002and section 122 of Finance Act 2015, make the following Regulations:
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