{"value":{"id":384646,"askingMemberId":4432,"askingMember":null,"house":"Commons","memberHasInterest":false,"dateTabled":"2015-06-22T00:00:00","dateForAnswer":"2015-06-25T00:00:00","uin":"3542","questionText":"To ask Mr Chancellor of the Exchequer, how many multinational enterprises that paid tax to the Government provided country-by-country tax reports to HM Revenue and Customs in 2010-15.","answeringBodyId":14,"answeringBodyName":"HM Treasury","isWithdrawn":false,"isNamedDay":true,"groupedQuestions":[],"answerIsHolding":false,"answerIsCorrection":false,"answeringMemberId":1529,"answeringMember":null,"correctingMemberId":null,"correctingMember":null,"dateAnswered":"2015-06-25T00:00:00","answerText":"<p>The UK introduced legislation in Finance Bill 2015 in order to implement the OECD model for Country-by-Country reporting (CbC). This proposal was initiated by the UK under its G8 presidency in 2013 and developed as part of the OECD's Base Erosion and Profit Shifting project.</p><p> </p><p> </p><p> </p><p>The OECD’s proposed implementation package, which was published on 8 June 2015, requires filing for Multinational Enterprises (MNEs) with fiscal years beginning on or after 1 January 2016.</p><p> </p><p> </p><p> </p><p>The government will set out further detail on implementation in the UK in line with the international agreement in due course.</p><p> </p>","originalAnswerText":"","comparableAnswerText":"","dateAnswerCorrected":null,"dateHoldingAnswer":null,"attachmentCount":0,"heading":"Multinational Companies: Taxation","attachments":[],"groupedQuestionsDates":[]},"links":[{"rel":"self","href":"/Questions/384646","method":"GET"}]}