OpenLegislation

Division B General instructions for filling in the country-by-country reportF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1Purpose
  2. 2Treatment of branches and permanent establishments
  3. 3Period covered by the annual template
  4. 4Source of data

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.