European Regulations DOUE Importance: 6/10

Correction of the European format for tax information reports of large companies

05 May 2026 46 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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Full official title

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)

View original source (DOUE)

Affected sectors

SMEs Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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