Policy paper

Amendments to Country By Country reporting 2017

This tax information and impact note updates The Taxes (Base Erosion and Profit Shifting) (country-by-Country Reporting) Regulations 2016.

Document

Details

Country by country reporting will help HM Revenue and Customs to better assess international tax avoidance risks. It is intended that the information reported by Multinational enterprises will be shared with other relevant tax jurisdictions so that they too can assess international tax avoidance risks.

Published 30 March 2017