Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 111AAZ
Obligation to keep certain records
Section 111AAZ sets out the record-keeping obligations for entities within the scope of the GloBE rules, including what records must be kept, how they must be stored, and for how long.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.