Tax paid by multinationals – template and electronic formats for ‘country by country’ reports

Topic area:
Status: 06.08.2024 |
Aktuell
Key words:
Tax, Main version
Initiative
Official name
COMMISSION IMPLEMENTING REGULATION (EU) …/... of XXX laying down a common template and electronic reporting formats for the application of Directive 2013/34/EU of the European Parliament and of the Council as regards the information to be presented in reports on income tax information. (Text with EEA relevance)
Type
Implementing regulation
Level 2
Initiator
EU
Submitted
01.08.2024
Doc. code
Ref. Ares(2024)5581829
Summary
Status
Status

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Current version
Consultation paper
01.08.2024
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
Accounting Directive (binding, Main version, Amendment, EU)
Level 2
–
Level 3 / Other
–

Source: EU, Ref. Ares(2024)5581829, 2024