Taxes (Country-By-Country Reporting) Regulations 2016
- Section 1 — Citation
- Section 2 — Definitions
- Section 3 — Domestic constituent entity reporting
- Section 4 — Surrogate parent entity reporting
- Section 5 — EU designated entity reporting
- Section 6 — Notification obligations
- Section 7 — Form and manner of delivery
- Section 8 — Time by which country-by-country reports are to be provided
- Section 9 — Delegation
- Section 10 — Revocation