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The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 497
- Regulation 10
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Amendment of regulation 10 (reporting entities)
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10. In regulation 10 for paragraph (1) substitute—
“(1) For the purposes of section 122(4)(a) of FA 2015, the following are reporting entities—
(a)an Ultimate Parent Entity required to file a country-by-country report and provide a notification by regulation 3A or, where that Ultimate Parent Entity is a partnership, the partner of the Ultimate Parent Entity who is required to deliver a return under section 12AA of TMA 1970;
(b)a United Kingdom Entity required to file a CBC report by regulation 3B;
(c)a United Kingdom Entity required to provide a notification by regulation 3C; and
(d)a Constituent Entity which has filed a country-by-country report in accordance with regulation 3D.”.
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