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:

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 30 Mar 2017 · 42 KB

Instrument

application/pdf · 30 Mar 2017 · 61 KB