The Maldives Inland Revenue Authority (MIRA) has announced the publication of the Third amendment to the Country-by-Country Reporting Regulation (English). The amendment regulation repeals a subsection previously added to the primary regulations, which provided that the secondary local filing requirements for non-parent constituent entities were suspended, until that subsection is repealed or amended to contrary effect. The repeal of the subsection applies to the filing of CbC reports with respect to fiscal years ending in the year 2024 and thereafter. The secondary local filing requirements generally apply where the ultimate parent is not required to file, there is no CbC...