+Article 46 Equivalence criteria
---+Article 46 1.
---+Article 46 2.
---+Article 46 3.

Article 46 Equivalence criteria

1. Panoramica

,
Article 46 1.
Undertakings referred to in Articles 42 and 44 that prepare and make public a report complying with third-country reporting requirements assessed, in accordance with Article 47, as equivalent to the requirements of this Chapter are exempt from the requirements of this Chapter except for the obligation to publish this report as laid down by the laws of each Member State in accordance with Chapter 2 of Directive 2009/101/EC.
Article 46 2.
The Commission shall be empowered to adopt delegated acts in accordance with Article 49 identifying the criteria to be applied when assessing, for the purposes of paragraph 1 of this Article, the equivalence of third-country reporting requirements and the requirements of this Chapter.
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.

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard