Annex III FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISESF1 United Kingdom Original text. Later amendments are not shown. SECTION IDEFINED TERMS SECTION IIGENERAL REPORTING REQUIREMENTS SECTION IIICOUNTRY-BY-COUNTRY REPORT Annotations Textual amendments F1 Inserted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. ← Division 6 Annex III Division SECTION I →