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Statutory instrument laid in the House of Commons, on Wednesday, 5 July 2023 by Victoria Atkins on behalf of the Treasury.


Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations


Secondary information

Type
Statutory instrument
Reference
SI 2023/752 
Session
2022-23
Coming into force
Wednesday, 26 July 2023
Procedure
Negative
40 days scrutiny period
Laying authority
Act
Contains explanatory memorandum
Yes
Subjects
Corporation tax Holding companies Foreign companies Overseas companies Taxation OECD countries Multinational companies
Legislation
Finance Act 2015
Finance Act 2002
Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
Library location
Commons Library: UP 1353 2022-23
Link
View this Statutory instrument on www.legislation.gov.uk