+Article 48b 6.

Article 48b 6.

Member States shall not apply the rules set out in paragraphs 4 and 5 of this Article where a report on income tax information is drawn up by an ultimate parent undertaking or standalone undertaking that is not governed by the law of a Member State, in a manner that is consistent with Article 48c, and meets the following criteria:

(a) 

it is made accessible to the public, free of charge and in an electronic reporting format which is machine-readable:

(i) 

on the website of that ultimate parent undertaking or of that standalone undertaking;

(ii) 

in at least one of the official languages of the Union;

(iii) 

no later than 12 months after the balance sheet date of the financial year for which the report is drawn up; and

(b) 

it identifies the name and the registered office of a single subsidiary undertaking, or the name and the address of a single branch governed by the law of a Member State, which has published a report in accordance with Article 48d(1).

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards