An EU ultimate parent whose consolidated revenue exceeded EUR 750 million in each of the last two years, and an EU standalone undertaking whose revenue did so, must prepare, publish and keep accessible an income tax information report for the later of those years, ceasing when revenue falls below the threshold for two consecutive years; undertakings established and operating in a single Member State only, and undertakings disclosing a complete country-by-country report under Article 89 of the Capital Requirements Directive, are outside the rule. Medium-sized and large EU subsidiaries of a non-EU ultimate parent above the threshold, and EU branches above the small-undertaking turnover threshold opened by non-EU groups or standalone undertakings above EUR 750 million where no such subsidiary exists, publish the report concerning that parent; where the parent withholds the information they request it, publish what they hold and state that the parent did not provide it. These duties fall away where the non-EU parent itself publishes a compliant report free of charge in machine-readable form in a Union language on its website within twelve months and names one EU subsidiary or branch that has published it. Subsidiaries or branches set up only to circumvent the Chapter must report.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.