What 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 requires
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.
Pillar: Banking & Global Finance · Authority: European Parliament and the Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021L2101
SHA-256 integrity: 76356cc2829b4bd0f2bc8472bbba11e626e755bb9dffc4fceab076e84f0ce1b4
Primary Citations — 6 traced to source
- Directive (EU) 2021/2101, Article 1, amending Directive 2013/34/EU, Article 48b(1) - Scope and Thresholds
- Directive (EU) 2021/2101, Article 1, amending Directive 2013/34/EU, Article 48c - Content of the report on income tax information
+ 4 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-public-cbcr-directive-2021-2101.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/eu-public-cbcr-directive-2021-2101.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/eu-public-cbcr-directive-2021-2101
- Back to registry: Browse all 10,090 compliance nodes