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Maldives Suspends CbC Report Local Filing Requirements for Non-Parent Constituent Entities

|Approved Changes|Maldives
Maldives

The Maldives Inland Revenue Authority (MIRA) has published an English-language version of the Second Amendment to the Country-By-Country Reporting Regulation 2022/R-94, which was originally published on 5 June 2022. The amendment regulation adds a new subsection to the primary regulations to provide that the secondary local filing requirements for non-parent constituent entities are suspended …

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