Correction of the European format for tax information reports of large companies
05 May 202679 views
Who is affected:
Large multinationals with revenues exceeding 750 million euros operating in the EU
Summary
The European regulation establishing the model and electronic format for large companies to publish information on corporation tax paid in each country is corrected.
Detailed analysis
PRO
This correction affects Implementing Regulation (EU) 2024/2952, which develops Directive 2013/34/UE on public country-by-country reporting (public CbCR). Said regulation establishes the common model and electronic formats that large multinationals must use to publish their reports on corporation tax information. The co…
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CELEX:32024R2952R(02): Berichtigung der Durchführungsverordnung (EU) 2024/2952 der Kommission vom 29. November 2024 zur Festlegung eines gemeinsamen Musters und elektronischer Berichtsformate für die Anwendung der Richtlinie 2013/34/EU des Europäischen Parlaments und des Rates im Zusammenhang mit den Angaben in Ertragsteuerinformationsberichten (ABl. L, 2024/2952, 2.12.2024)
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