Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 laying down... (32024R2952)
Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 laying down a common template and electronic reporting formats for the application of Directive 2013/34/EU of the European Parliament and of the Council as regards the information to be presented in reports on income tax information
- COMMISSION IMPLEMENTING REGULATION (EU) 2024/2952
- of 29 November 2024
- laying down a common template and electronic reporting formats for the application of Directive 2013/34/EU of the European Parliament and of the Council as regards the information to be presented in reports on income tax information
- (Text with EEA relevance)
- Article 1
- Subject matter and scope
- Article 2
- Definitions
- Article 3
- Common template
- Article 4
- Electronic reporting format and rules on mark-ups
- Article 5
- Transitional provisions
- Article 6
- Entry into force
- ANNEX I
- Common template for the report on income tax information
- REPORT ON CORPORATE INCOME TAX INFORMATION
- General reporting instructions
- Section 1
- General information
- Specific reporting instructions for Section 1
- Section 2
- Overview of information on a country-by-country basis
- Specific reporting instructions for Section 2
- Section 3
- List of subsidiaries and activities
- Specific reporting instructions for Section 3
- Section 4
- Omitted information
- Specific reporting instructions for Section 4
- Section 5
- (non-mandatory)
- Explanations for material discrepancies between income tax paid and accrued
- Specific reporting instructions for Section 5
- ANNEX II
- Applicable XBRL specifications
- ANNEX III
- Marking up and filing requirements
- ANNEX IV
- Taxonomy elements
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