The Maldives Inland Revenue Authority (MIRA) has announced the publication of the Third amendment to the Country-by-Country Reporting Regulation (English). The amendment regulation repeals a subsection previously added to the primary regulations, which provided that the secondary local filing requirements for non-parent constituent entities were suspended, until that subsection is repealed or amended to contrary effect. The repeal of the subsection applies to the filing of CbC reports with …