{
  "url": "https://openlegislation.uk/eu-directive-2011-16",
  "json_url": "https://openlegislation.uk/eu-directive-2011-16.json",
  "id": "eudr/2011/16",
  "title": "Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC",
  "short_title": "Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC",
  "long_title": "Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC",
  "citation": "EU Directive 2011/16",
  "type": "eudr",
  "year": "2011",
  "number": "16",
  "version": "current",
  "date": "2011-02-15",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2011-16/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Scope",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Organisation",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "EXCHANGE OF INFORMATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/II/section/I",
      "kind": "section",
      "number": "I",
      "heading": "Exchange of information on request",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Procedure for the exchange of information on request",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/I"
    },
    {
      "path": "article/6",
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      "heading": "Administrative enquiries",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/I"
    },
    {
      "path": "article/7",
      "kind": "article",
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      "heading": "Time limits",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/I"
    },
    {
      "path": "chapter/II/section/II",
      "kind": "section",
      "number": "II",
      "heading": "Mandatory automatic exchange of information",
      "url": null,
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/8",
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      "number": "8",
      "heading": "Scope and conditions of mandatory automatic exchange of information",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/II"
    },
    {
      "path": "article/8a",
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      "number": "8a",
      "heading": "Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-8a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/II"
    },
    {
      "path": "article/8aa",
      "kind": "article",
      "number": "8aa",
      "heading": "Scope and conditions of mandatory automatic exchange of information on the country-by-country report",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-8aa",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/II"
    },
    {
      "path": "article/8ab",
      "kind": "article",
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      "heading": "Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-8ab",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/II"
    },
    {
      "path": "article/8b",
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      "number": "8b",
      "heading": "Statistics on automatic exchanges",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-8b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/II"
    },
    {
      "path": "chapter/II/section/III",
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      "number": "III",
      "heading": "Spontaneous exchange of information",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Scope and conditions of spontaneous exchange of information",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/III"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Time limits",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II/section/III"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "OTHER FORMS OF ADMINISTRATIVE COOPERATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/III/section/I",
      "kind": "section",
      "number": "I",
      "heading": "Presence in administrative offices and participation in administrative enquiries",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/11",
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      "number": "11",
      "heading": "Scope and conditions",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III/section/I"
    },
    {
      "path": "chapter/III/section/II",
      "kind": "section",
      "number": "II",
      "heading": "Simultaneous controls",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Simultaneous controls",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III/section/II"
    },
    {
      "path": "chapter/III/section/III",
      "kind": "section",
      "number": "III",
      "heading": "Administrative notification",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Request for notification",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III/section/III"
    },
    {
      "path": "chapter/III/section/IV",
      "kind": "section",
      "number": "IV",
      "heading": "Feedback",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/14",
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      "number": "14",
      "heading": "Conditions",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III/section/IV"
    },
    {
      "path": "chapter/III/section/V",
      "kind": "section",
      "number": "V",
      "heading": "Sharing of best practices and experience",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Scope and conditions",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III/section/V"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Disclosure of information and documents",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/17",
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      "number": "17",
      "heading": "Limits",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/18",
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      "number": "18",
      "heading": "Obligations",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/19",
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      "number": "19",
      "heading": "Extension of wider cooperation provided to a third country",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/20",
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      "number": "20",
      "heading": "Standard forms and computerised formats",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/21",
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      "heading": "Practical arrangements",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/22",
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      "heading": "Specific obligations",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "RELATIONS WITH THE COMMISSION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Evaluation",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/23a",
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      "number": "23a",
      "heading": "Confidentiality of information",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-23a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "chapter/VI",
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      "number": "VI",
      "heading": "RELATIONS WITH THIRD COUNTRIES",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/24",
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      "heading": "Exchange of information with third countries",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "chapter/VII",
      "kind": "chapter",
      "number": "VII",
      "heading": "GENERAL AND FINAL PROVISIONS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/25",
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      "number": "25",
      "heading": "Data protection",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/25a",
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      "number": "25a",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-25a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/26",
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      "heading": "Committee procedure",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/27",
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      "number": "27",
      "heading": "Reporting",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/27a",
      "kind": "article",
      "number": "27a",
      "heading": "Optional deferral of time limits because of the COVID-19 pandemic",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-27a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/27b",
      "kind": "article",
      "number": "27b",
      "heading": "Extension of the period of deferral",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-27b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": "Repeal of Directive 77/799/EEC",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "article/29",
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      "number": "29",
      "heading": "Transposition",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-29",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "article/30",
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      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
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      "path": "article/31",
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      "number": "31",
      "heading": "Addressees",
      "url": "https://openlegislation.uk/eu-directive-2011-16/article-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
      "path": "annex/I/section/I",
      "kind": "section",
      "number": "I",
      "heading": "GENERAL REPORTING REQUIREMENTS",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/II",
      "kind": "section",
      "number": "II",
      "heading": "GENERAL DUE DILIGENCE REQUIREMENTS",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-II",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/III",
      "kind": "section",
      "number": "III",
      "heading": "DUE DILIGENCE FOR PRE-EXISTING INDIVIDUAL ACCOUNTS",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-III",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/IV",
      "kind": "section",
      "number": "IV",
      "heading": "DUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-IV",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/V",
      "kind": "section",
      "number": "V",
      "heading": "DUE DILIGENCE FOR PRE-EXISTING ENTITY ACCOUNTS",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-V",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/VI",
      "kind": "section",
      "number": "VI",
      "heading": "DUE DILIGENCE FOR NEW ENTITY ACCOUNTS",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VI",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/VII",
      "kind": "section",
      "number": "VII",
      "heading": "SPECIAL DUE DILIGENCE RULES",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VII",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/VIII",
      "kind": "section",
      "number": "VIII",
      "heading": "DEFINED TERMS",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VIII",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/VIII/division/A",
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      "number": "A",
      "heading": "Reporting Financial Institution",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VIII/division-A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/section/VIII"
    },
    {
      "path": "annex/I/section/VIII/division/B",
      "kind": "division",
      "number": "B",
      "heading": "Non-Reporting Financial Institution",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VIII/division-B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/section/VIII"
    },
    {
      "path": "annex/I/section/VIII/division/C",
      "kind": "division",
      "number": "C",
      "heading": "Financial Account",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VIII/division-C",
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    },
    {
      "path": "annex/I/section/VIII/division/D",
      "kind": "division",
      "number": "D",
      "heading": "Reportable Account",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VIII/division-D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/section/VIII"
    },
    {
      "path": "annex/I/section/VIII/division/E",
      "kind": "division",
      "number": "E",
      "heading": "Miscellaneous",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-VIII/division-E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/section/VIII"
    },
    {
      "path": "annex/I/section/IX",
      "kind": "section",
      "number": "IX",
      "heading": "EFFECTIVE IMPLEMENTATION",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-IX",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/section/X",
      "kind": "section",
      "number": "X",
      "heading": "IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-X",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Change in circumstances",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-II/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Self-certification for New Entity Accounts",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-II/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Residence of a Financial Institution",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-II/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Account maintained",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-II/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Trusts that are Passive NFEs",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-II/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/6",
      "kind": "division",
      "number": "6",
      "heading": "Address of Entity's principal office",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-II/division-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/III",
      "kind": "annex",
      "number": "III",
      "heading": "FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/III/section/I",
      "kind": "division",
      "number": "SECTION I",
      "heading": "DEFINED TERMS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III"
    },
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      "path": "annex/III/section/II",
      "kind": "division",
      "number": "SECTION II",
      "heading": "GENERAL REPORTING REQUIREMENTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III"
    },
    {
      "path": "annex/III/section/II/division/1",
      "kind": "division",
      "number": "1",
      "heading": "A Constituent Entity resident in a Member State which is not the Ultimate Parent Entity of an MNE Group shall file a country-by-country report with respect to the Reporting Fiscal Year of an MNE Group of which it is a Constituent Entity, if the following criteria are satisfied:",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-II/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/II"
    },
    {
      "path": "annex/III/section/II/division/2",
      "kind": "division",
      "number": "2",
      "heading": "By derogation from point 1, when one or more of the conditions set out in point (b) of the first paragraph of point 1 apply, an entity described in point 1 shall not be required to file a country-by-country report with respect to any Reporting Fiscal Year if the MNE Group of which it is a Constituent Entity has made available a country-by-country report in accordance with Article 8aa(3) with respect to such Fiscal Year through a Surrogate Parent Entity that files that country-by-country report with the tax authority of its jurisdiction of tax residence on or before the date specified in Article 8aa(1) and that, in case the Surrogate Parent Entity is tax resident in a jurisdiction outside the Union, satisfies the following conditions:",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-II/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/II"
    },
    {
      "path": "annex/III/section/II/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-II/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/II"
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    {
      "path": "annex/III/section/II/division/4",
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      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-II/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/II"
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    {
      "path": "annex/III/section/II/division/5",
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      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-II/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/II"
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    {
      "path": "annex/III/section/III",
      "kind": "division",
      "number": "SECTION III",
      "heading": "COUNTRY-BY-COUNTRY REPORT",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III"
    },
    {
      "path": "annex/III/section/III/division/1",
      "kind": "division",
      "number": "Α",
      "heading": "Template for the country-by-country report",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III"
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    {
      "path": "annex/III/section/III/division/1/division/Table",
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      "number": "Table 3:",
      "heading": "Additional information",
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "annex/III/section/III/division/1/division/Table/division/Name",
      "kind": "division",
      "number": "Name of the MNE Group:",
      "heading": "Fiscal Year concerned:",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-1/division-Table/division-Name",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/1/division/Table"
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    {
      "path": "annex/III/section/III/division/B",
      "kind": "division",
      "number": "B",
      "heading": "General instructions for filling in the country-by-country report",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III"
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    {
      "path": "annex/III/section/III/division/B/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Purpose",
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      "status": null,
      "parent": "annex/III/section/III/division/B"
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    {
      "path": "annex/III/section/III/division/B/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Treatment of branches and permanent establishments",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-B/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/B"
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    {
      "path": "annex/III/section/III/division/B/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Period covered by the annual template",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-B/division-3",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III/division/B"
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    {
      "path": "annex/III/section/III/division/B/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Source of data",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-B/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/B"
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      "path": "annex/III/section/III/division/C",
      "kind": "division",
      "number": "C",
      "heading": "Specific instructions for filling in the country-by-country report",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III"
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    {
      "path": "annex/III/section/III/division/C/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Overview of allocation of income, taxes and business activities by tax jurisdiction (Table 1)",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III/division/C"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.1",
      "kind": "division",
      "number": "1.1",
      "heading": "Tax jurisdiction",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.2",
      "kind": "division",
      "number": "1.2",
      "heading": "Revenues",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.3",
      "kind": "division",
      "number": "1.3",
      "heading": "Profit (loss) before income tax",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.4",
      "kind": "division",
      "number": "1.4",
      "heading": "Income tax paid (on cash basis)",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.5",
      "kind": "division",
      "number": "1.5",
      "heading": "Income tax accrued (current year)",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.6",
      "kind": "division",
      "number": "1.6",
      "heading": "Stated capital",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.6",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.7",
      "kind": "division",
      "number": "1.7",
      "heading": "Accumulated earnings",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.7",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.8",
      "kind": "division",
      "number": "1.8",
      "heading": "Number of employees",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.8",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/1/division/1.9",
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      "number": "1.9",
      "heading": "Tangible assets other than cash and cash equivalents",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.9",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III/division/C/division/1"
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    {
      "path": "annex/III/section/III/division/C/division/2",
      "kind": "division",
      "number": "2",
      "heading": "List of all the Constituent Entities of the MNE Group included in each aggregation per tax jurisdiction (Table 2)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C"
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    {
      "path": "annex/III/section/III/division/C/division/2/division/2.1",
      "kind": "division",
      "number": "2.1",
      "heading": "Constituent Entities resident in the tax jurisdiction",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-2/division-2.1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/III/section/III/division/C/division/2"
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    {
      "path": "annex/III/section/III/division/C/division/2/division/2.2",
      "kind": "division",
      "number": "2.2",
      "heading": "Tax jurisdiction of organisation or incorporation if different from tax jurisdiction of residence",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-2/division-2.2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C/division/2"
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    {
      "path": "annex/III/section/III/division/C/division/2/division/2.3",
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      "number": "2.3",
      "heading": "Main business activity(ies)",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-2/division-2.3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/III/section/III/division/C/division/2"
    },
    {
      "path": "annex/IV",
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      "extent": "E+W+S+N.I.",
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      "path": "annex/IV/part/II",
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    {
      "path": "annex/IV/part/II/division/A",
      "kind": "division",
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      "heading": "Generic hallmarks linked to the main benefit test",
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      "path": "annex/IV/part/II/division/A/division/1",
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    {
      "path": "annex/IV/part/II/division/A/division/2",
      "kind": "division",
      "number": "2",
      "heading": "An arrangement where the intermediary is entitled to receive a fee (or interest, remuneration for finance costs and other charges) for the arrangement and that fee is fixed by reference to:",
      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-IV/part-II/division-A/division-2",
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      "parent": "annex/IV/part/II/division/A"
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    {
      "path": "annex/IV/part/II/division/A/division/3",
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      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-IV/part-II/division-A/division-3",
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    {
      "path": "annex/IV/part/II/division/B",
      "kind": "division",
      "number": "B",
      "heading": "Specific hallmarks linked to the main benefit test",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "annex/IV/part/II/division/B/division/1",
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      "path": "annex/IV/part/II/division/B/division/2",
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    {
      "path": "annex/IV/part/II/division/B/division/3",
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    {
      "path": "annex/IV/part/II/division/C",
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      "heading": "Specific hallmarks related to cross-border transactions",
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    {
      "path": "annex/IV/part/II/division/C/division/1",
      "kind": "division",
      "number": "1",
      "heading": "An arrangement that involves deductible cross-border payments made between two or more associated enterprises where at least one of the following conditions occurs:",
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    {
      "path": "annex/IV/part/II/division/C/division/2",
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      "url": "https://openlegislation.uk/eu-directive-2011-16/annex-IV/part-II/division-C/division-2",
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