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Division 2.2 Tax jurisdiction of organisation or incorporation if different from tax jurisdiction of residenceF1

United Kingdom

Original text. Later amendments are not shown.

The reporting MNE shall report the name of the tax jurisdiction under whose laws the Constituent Entity of the MNE Group is organised or incorporated if it is different from the tax jurisdiction of residence.

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.