The Maldives Inland Revenue Authority (MIRA) has published an English-language version of the Country-by-Country Reporting Regulation 2021/R-9, which was first published on 20 January 2021. The purpose of the Regulation is to set out the rules governing the submission of Country-by-Country (CbC) reports to MIRA by multinational enterprises resident in the Maldives. General provisions allowing …