The United Kingdom House of Commons July 5 accepted for consideration Statutory Instrument No. 752/2023, to amend tax regulations on base erosion and profit shifting (BEPS) and country-by-country (CbC) reporting. The instrument contains measures to: 1) remove as unnecessary a notification requirement related to the primary reporting requirement; and 2) make technical changes. The instrument would enter into force July 26. [United Kingdom, Government Legal Database, 07/05/23]
Reference: View Statutory Instrument No. 752/2023. View Index.
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