The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
These Regulations amend the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting Regulations 2016 (S.I. 2016/237) (“the Principal Regulations”).
Lifecycle
Department
Made
04 Jul 2023
—
In force
26 Jul 2023
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002and section 122 of the Finance Act 2015.
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