皇冠体育app

皇冠体育app 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 .

皇冠体育appse draft regulations should be read in conjunction with the OECD鈥檚 consolidated report on Action 13 of the BEPS action plan transfer pricing documentation and country-by-country reporting published on 5 October 2015.

皇冠体育app technical consultation will be open until 16 November 2015.

Ways to respond

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