Règlement grand-ducal du 23 décembre 2022 modifiant le règlement grand-ducal modifié du 13 février 2018 portant exécution de l’article 4, paragraphe 2, de la loi du 23 décembre 2016 relative à la déclaration pays par pays.
This preamble identifies a Grand-Ducal regulation of 23 December 2022 that amends the regulation of 13 February 2018 implementing Article 4(2) of the law on country-by-country reporting.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/2022/12/23/a653/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
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Statute overview
About this statute
This preamble identifies a Grand-Ducal regulation of 23 December 2022 that amends the regulation of 13 February 2018 implementing Article 4(2) of the law on country-by-country reporting. For country-by-country declarations communicated for fiscal years starting on or after 1 January 2022, Barbados, Kazakhstan, Maldives, and the jurisdictions listed in paragraph 5 are treated as reportable jurisdictions. The Minister for Finance is responsible for carrying out this regulation.
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Règlement grand-ducal du 23 décembre 2022 modifiant le règlement grand-ducal modifié du 13 février 2018 portant exécution de l’article 4, paragraphe 2, de la loi du 23 décembre 2016 relative à la déclaration pays par pays.
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