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+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. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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