Capital Requirements Directive 4: country-by-country reporting draft legislation and draft guidance
This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation has concluded
Detail of outcome
The responses to the final consultation were broadly positive. However, there were specific points raised requesting further clarification on a few issues which the government took into consideration when finalising the guidance.
This consultation ran from
This consultation seeks final views on the country-by-country reporting draft legislation and draft guidance.
PDF, 186KB, 17 pages
MS Word Document, 60KB
The government has carefully considered all of the responses to the original Capital Requirements Directive 4: country-by-country reporting consultation and used them to inform the drafting of the legislation and accompanying guidance.
We now welcome any final views on the draft legislation and draft guidance. The draft legislation and draft guidance may change in light of comments received and as work continues. Our intention is for the Regulation to be made in December 2013.
We would like to hear from institutions subject to the CBCR requirements and associated bodies, including accounting firms who will audit and manage the disclosures. We are also keen to hear from all parties interested in tax transparency.