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 requires multinational enterprises (MNEs) and standalone undertakings with total consolidated revenue exceeding €750 million for two consecutive financial years to publicly disclose corporate income tax information on a country-by-country basis. As per Article 48b, the report must detail revenues, profits, tax paid, and employee numbers for each EU jurisdiction and for jurisdictions on the EU's non-cooperative list.
Pillar: Tax & Transfer Pricing · Authority: The 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%3A32021L2101
SHA-256 integrity: 74c89dd5eedd558ce47050bda82b2e0e4187a3e79ea95a9a8b3266b57bf64092
Primary Citations — 7 traced to source
- Directive (EU) 2021/2101, Article 1, amending Directive 2013/34/EU to insert Chapter 10a
- Directive 2013/34/EU, as amended, Article 48b - Scope
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