Disclosure of income tax information by certain undertakings and branches

Topic area:
Status: 01.12.2021 |
Archiviert
Key words:
Tax, Disclosure, Supplement
Initiative
Official name
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
Type
Directive
Level 1
Initiator
EU
Submitted
24.11.2021
Doc. code
2021/2101
Summary
Status
Status

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Current version
Final version
01.12.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
National implementation of disclosure of income tax information by certain undertakings and branches (binding, Amendment, DE)
Accounting Directive (binding, Main version, Amendment, EU)
Act on the Disclosure of country-by-country income tax Information (CBCR-Veröffentlichungsgesetz, CBCR-VG) (binding, Main version, AT)
Level 2
Implementing decree on the Profit Tax Disclosure Directive (binding, Main version, Amendment, NL)
Level 3 / Other
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Source: EU, 2021/2101, 2021