Notification

(1) Any constituent entity of an MNE group that is resident for tax purposes in Belize shall notify the Department whether it is the ultimate parent entity or the surrogate parent entity, no later than the last day of the reporting financial year of such MNE group. (2) Where a constituent entity that is resident for tax purposes in Belize is not the ultimate parent entity nor the surrogate parent entity, that constituent entity shall notify the Department of the identity and tax residence of the reporting entity, no later than the last day of the reporting financial year of such MNE group. Mutual Administrative Assistance