Regulation 18 Specification of description of information to be provided
(1)
Information to which paragraph (2) applies is specified information.
(2)
This paragraph applies to information of a description that is specified in a notice published by the Commissioners.
(3)
A notice under paragraph (2) may specify information by reference to—
(a)
identifying details of the—
(i)
reporting entity;
(ii)
company;
(iii)
member;
(iv)
partnership;
(v)
syndicate;
(vi)
counter-party to the specified international controlled transaction;
(b)
specified international controlled transaction;
(c)
attribution of profits to a permanent establishment;
(d)
details of the financing arrangements related to the specified international controlled transaction;
(e)
transfer pricing analysis.
(4)
The Commissioners must publish a notice under paragraph (2).