{
  "node_id": "eu-public-cbcr-directive-2021-2101",
  "title": "Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2024-06-22",
  "bluf": "This directive mandates public country-by-country reporting (CbCR) of income tax information for multinational enterprises (MNEs) and standalone undertakings with total consolidated revenue exceeding EUR 750 million in each of the last two consecutive financial years, whether their ultimate parent is in the EU or not, as specified in Article 48b.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-corporate-governance-principles"
  ],
  "primary_citations_count": 6
}