Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (c. 16)

[F1 ANNEX III U.K. FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES

Textual Amendments

F1 Inserted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.

SECTION II U.K. GENERAL REPORTING REQUIREMENTS

5. The country-by-country report shall specify the currency of the amounts referred to in that report.] U.K.