Policy paper

Country by country reporting

This Tax Information and Impact Note is about country by country reporting by multi national enterprises.

Documents

Country by country reporting

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Details

This measure will enable the introduction of a new statutory requirement for multi national enterprises to make an annual country-by-country report to HM Revenue and Customs showing for each tax jurisdiction in which they do business the amount of revenue, profit before Income Tax and Income Tax paid and accrued and their total employment, capital, retained earnings and tangible assets.

Published 10 December 2014