IEIM300200 - Country-by-Country reporting: Penalties
»Ê¹ÚÌåÓýapp UK rules use many terms and definitions that are taken from the and that guidance should be checked when completing a CbC report.
»Ê¹ÚÌåÓýapp reporting requirements are supported by a penalty regime in the event that an entity does not provide its CbC report on time without a reasonable excuse for the failure, or knowingly supplies incorrect information.