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Reportable Arrangements and Corporate Reorganisations

Reportable Arrangements and Corporate Reorganisations

7 November 2025 – A new guide has been developed to provide guidelines relating to the treatment of ‘reportable arrangements’ governed by sections 34 to 39 of the Tax Administration Act No. of 2011 (“the TAA”).

This guide outlines the definitions, criteria, exclusions, disclosure requirements, ‘promoter’ obligations, enforcement powers, and penalties associated with ‘reportable arrangements’.

GEN-GEN-12-G01 – Reportable arrangement – External