International Cooperation (Tax Information Exchange Agreements) Country-By-Country Reporting Regulations 2017
Download PDF| Year | 2017 |
|---|---|
| Category | Consolidated |
| Last Updated | 2026-02-19 16:15:51 |
|---|---|
| File Size | 74.8 KB |
| Source | bermudalaws.bm |
Table of Contents
- 1. Citation
- 2. Interpretation
- 3. Country-by-country reporting in force
- 4. Meaning of “country-by-country report”
- 5. Obligation to notify
- 6. Obligation to report
- 7. Time for filing
- 8. Use and confidentiality of country-by-country report information
- 9. Minister’s monitoring function and measures
- 10. Anti-avoidance
- 11. Offence to contravene notification, reporting and monitoring regulations
- 12. Tampering offence
- 13. Hindering offence
- 14. Reasonable excuse defence
- 15. Punishment for offences under these Regulations
- 16. Civil penalty not to apply in case of conviction
- 17. Penalty for failure to comply with Regulations
- 18. Daily default penalty
- 19. Penalties for inaccurate information
- 20. Matters to be disregarded in relation to liability to penalties
- 21. Imposition of penalties
- 22. Right of appeal
- 1. These Regulations may be cited as the International Cooperation (Tax Information
- 2. (1) In these Regulations, unless the context otherwise requires—
No cases currently cite this legislation.