As {News-2017-04-03/A/4- previously reported}, the UK Country-by-Country (CbC) reporting regulations have been amended to provide for new notification requirements. HMRC has provided interim guidance on notification in the HMRC International Exchange of Information Manual section on CbC reporting, which includes that Ultimate Parent Entities (UPEs) and top UK entities (UKEs) of MNE groups are required to notify HMRC for each period covered by a CbC report on:
- Which entity (including the uni…