+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 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde