The Maldives Inland Revenue Authority (MIRA) has published an English-language version of the Second Amendment to the Country-By-Country Reporting Regulation 2022/R-94, which was originally published on 5 June 2022. The amendment regulation adds a new subsection to the primary regulations to provide that the secondary local filing requirements for non-parent constituent entities are suspended until this new subsection is repealed or amended to contrary effect.
The CbC reporting requirements…