+Article 46 3.

Article 46 3.

The criteria identified by the Commission in accordance with paragraph 2 shall:

(a)

include the following:

(i)

target undertakings,

(ii)

target recipients of payments,

(iii)

payments captured,

(iv)

attribution of payments captured,

(v)

breakdown of payments captured,

(vi)

triggers for reporting on a consolidated basis,

(vii)

reporting medium,

(viii)

frequency of reporting, and

(ix)

anti-evasion measures;

(b)

otherwise be limited to criteria which facilitate a direct comparison of third-country reporting requirements with the requirements of this Chapter.

1. Overview

Summary	Regulation

Requirements
Source	Requirement

Standards
Source	Requirement