The UK has published the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 in the Official Gazette. The regulations amend the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 to remove an unnecessary notification requirement ancillary to the main reporting requirement. The amending regulations were made on 4 July 2023 and will enter into force on 26 July 2023. --- EXPLANATORY NOTE These Regulations amend the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting Regulations 2016 (S.I. 2016/237) ("the Principal Regulations"). The Principal Regulations give effect to the OECD Country-by-Country Reporting Guidance set out in...