EU Accounting Directive (Directive 2013/34/EU)
Chapter 10a: Report on income tax information – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A48d: Publication and accessibility of the report on income tax information

What does A48d require?

The report and any non-availability statement are published within twelve months of the balance sheet date under company law filing rules and are made accessible to the public free of charge, in at least one official Union language and within the same twelve months, on the website of the undertaking, of the subsidiary or an affiliate, or of the branch or the undertaking that opened it, unless the Member State exempts website publication because the register makes the machine-readable report freely available to any third party in the Union and the website points to the register. The report and statement remain accessible for at least five consecutive years.

Maintained by Gerard Blokdyk

Other controls in Chapter 10a: Report on income tax information – EU Accounting Directive (Directive 2013/34/EU)

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.