+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. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes