+Artikel 48a Begriffsbestimmungen für die Ertragsteuerberichterstattung
---+Article 48a 1.
---+Article 48a 2.

Artikel 48a Begriffsbestimmungen für die Ertragsteuerberichterstattung

1. Übersicht

,
Article 48a 1.

For the purposes of this Chapter, the following definitions apply:

(1) 

‘ultimate parent undertaking’ means an undertaking which draws up the consolidated financial statements of the largest body of undertakings;

(2) 

‘consolidated financial statements’ means the financial statements prepared by a parent undertaking of a group, in which the assets, liabilities, equity, income and expenses are presented as those of a single economic entity;

(3) 

‘tax jurisdiction’ means a State or non-State jurisdiction which has fiscal autonomy in respect of corporate income tax;

(4) 

‘standalone undertaking’ means an undertaking which is not part of a group as defined in Article 2, point (11).
Article 48a 2.

For the purposes of Article 48b of this Directive, ‘revenue’ has the same meaning as:

(a) 

‘net turnover’, for undertakings governed by the law of a Member State that do not apply international accounting standards adopted on the basis of Regulation (EC) No 1606/2002; or

(b) 

‘revenue’ as defined by or within the meaning of the financial reporting framework on the basis of which the financial statements are prepared, for other undertakings.

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards
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