The Reports on Payments to Governments Regulations 2014 came into force on 1 December: see here or here (pdf). The Regulations implement Chapter ten of Directive 2013/34/EU, which requires all large undertakings and all public-interest entities active in the extractive industry or the logging of primary forests, to prepare and make public a report on the payments they make to governments worldwide.Further information is available in the explanatory memorandum (here, pdf), transposition note (here, pdf) and impact assessment (here, pdf).
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