+Article 48a 1.
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Article 48a 1.
For the purposes of this Chapter, the following definitions apply:
(1)
‘ultimate parent undertaking’ means an undertaking which draws up the consolidated financial statements of the largest body of undertakings;
(2)
‘consolidated financial statements’ means the financial statements prepared by a parent undertaking of a group, in which the assets, liabilities, equity, income and expenses are presented as those of a single economic entity;
(3)
‘tax jurisdiction’ means a State or non-State jurisdiction which has fiscal autonomy in respect of corporate income tax;
(4)
‘standalone undertaking’ means an undertaking which is not part of a group as defined in Article 2, point (11).
1. Prezentare generală
1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
- Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
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