{"id":72934,"date":"2016-08-02T13:19:42","date_gmt":"2016-08-02T13:19:42","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=0263767f77a3a6861b82b774c636dcb5"},"modified":"2016-08-02T13:19:42","modified_gmt":"2016-08-02T13:19:42","slug":"news-story-update-on-country-by-country-regulations","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=72934","title":{"rendered":"News story: Update on country-by-country regulations"},"content":{"rendered":"<div class=\"govspeak\">\n<p>The Organisation for Economic Co-operation and Development (<abbr title=\"Organisation for Economic Co-operation and Development\">OECD<\/abbr>) recently published <a rel=\"external\" href=\"https:\/\/www.oecd.org\/tax\/guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.pdf\">further guidance on country-by-country reporting<\/a>, which makes clear that partnerships are within scope as reporting entities.<\/p>\n<p>The government is committed to implementing the <abbr title=\"Organisation for Economic Co-operation and Development\">OECD<\/abbr> recommendations on country-by-country reporting and in the autumn will propose amendments to the regulations to include partnerships.<\/p>\n<p>The regulations will be applicable to periods beginning on or after 1 January 2016, in line with the <abbr title=\"Organisation for Economic Co-operation and Development\">OECD<\/abbr> recommendations and previous government commitments.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A clarification that partnerships are included as reporting entities.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/72934"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72934"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/72934\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}