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