IEIM300000 - Country-by-Country reporting: Contents

  1. IEIM300010
    Introduction
  2. IEIM300020
    OECD guidance
  3. IEIM300030
    Groups in scope and entities that must report
  4. IEIM300040
    When does it start and what is the deadline for filing?
  5. IEIM300050
    The filing obligation
  6. IEIM300060
    Exceptions to the filing obligation
  7. IEIM300070
    Voluntary filing of CbC reports
  8. IEIM300080
    UPEs - Direction relating to contents of the CbC report
  9. IEIM300090
    UKEs – Directions relating to contents of the CbC reports
  10. IEIM300100
    Directions relating to the completion of Table 3
  11. IEIM300110
    Directions relating to notification requirements
  12. IEIM300120
    Examples of filing and notification obligations
  13. IEIM300121
    Directions relating to how CbC reports will be filed
  14. IEIM300140
    Guidance on the completion of the CbC report
  15. IEIM300160
    Which countries will HMRC exchange CbC reports with?
  16. IEIM300170
    Master and Local files
  17. IEIM300180
    How will HMRC use this information?
  18. IEIM300190
    Appropriate use of Country by Country reporting data
  19. IEIM300200
    Penalties
  20. IEIM300210
    OECD 2020 review of CbC reporting