The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016

Statutory instruments 237 2016

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Finance Act 2002, s. 136 and Finance Act 2015, s. 122. Issued: 03.03.2016. Made: 26.02.2016. Laid: 26.02.2016. Coming into force: 18.03.2016. Effect: None. Territorial extent and classification: E/W/S/NI. General. The Regulations give effect to the OECD Country-by-Country Reporting guidance set out in 'Transfer Pricing Documentation and Country-by-Country Reporting, Action 13: 2015 Final Report' published on 5th October 2015. The document is available on the OECD website at http://www.oecd.org/tax/transfer-pricing-documentation-and-country-by-country-reporting-action-13-2015-final-report-9789264241480-en.htm. The guidance forms part of the wider OECD Base Erosion and Profit Shifting Action Plan (http://www.oecd.org/ctp/BEPSActionPlan.pdf) adopted by the OECD and G20 countries in respect of the provision of information concerning high-level transfer pricing. With correction slip dated November 2018.

Extent	12p.	ISBN	9780111144336
Size	N/A	Price	£8.14
Format	Paperback	Published	03 Mar 2016
Availability	Black and white copy, 1-3 days	Delivery	Delivery options and charges