The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016

s.001

Citation and commencement

s.002

Interpretation

s.003

Filing of CBC reports: general provisions

s.003

Filing of country-by-country reports and notification by Ultimate Parent Entities

s.003

Filing of CBC reports by United Kingdom Entities

s.003

Notification by United Kingdom Entities

s.003

Voluntary filing of country-by-country reports by Constituent Entities

s.004

Threshold requirement

s.005

United Kingdom country-by-country report and United Kingdom Entity

s.006

Conditions that apply for the purposes of regulation 3B(1)(b) and 3D(c)

s.007

Commissioners’ directions

s.008

Form and method of filing of CBC reports

s.008

Form and method of notifications

s.009

CBC report filing presumptions

s.010

Reporting entities

s.011

Provision of information

s.012

Penalties for failure to comply with Regulations

s.013

Daily default penalty

s.014

Penalties for inaccurate information

s.015

Matters to be disregarded in relation to liability to penalties

s.016

Assessment of penalties

s.017

Right to appeal against penalty

s.018

Procedure on appeal against penalty

s.019

Application for increased daily default penalty

s.020

Payment and enforcement of penalties

s.021

Anti-avoidance