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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 December 2016 - onwards
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891H. Country-by-country reporting.

(1)

In this section -

'constituent entity', 'MNE group', 'qualifying competent authority agreement', 'surrogate parent entity', 'systemic failure' and 'ultimate parent entity' have the meanings given to them respectively by Article 1 of the OECD model legislation;

'competent authority' means a competent authority for the purposes of a qualifying competent authority agreement;

'country-by-country report', in relation to an MNE group, means a report that contains the information set out in subsection (4);

'domestic constituent entity' means a constituent entity, that is resident for the purposes of tax in the State, but does not include -

(a) an ultimate parent entity,

(b) a surrogate parent entity, or

(c) an EU designated entity;

'equivalent country-by-country report' means a country-by-country report but only to the extent the information required to be included in that report is within the possession of, or is obtained or acquired by, a domestic constituent entity;

'EU designated enti

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