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