On 2 August 2016, UK HMRC announced it will be amending the Country-by-Country reporting regulations to include partnerships.
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A clarification that partnerships are included as reporting entities.
The Organisation for Economic Co-operation and Development (OECD) recently published further guidance on country-by-country reporting, which makes clear that partnerships are within scope as reporting entities.
The government is committed to implementing the OECD recommendations on country-b…