{
  "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-1",
  "json_url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-1.json",
  "legislation": "eudr/2011/16",
  "legislation_title": "Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC",
  "legislation_url": "https://openlegislation.uk/eu-directive-2011-16",
  "path": "annex/III/section/III/division/1",
  "kind": "division",
  "number": "Α",
  "heading": "Template for the country-by-country report",
  "text": "Table 1.\nOverview of allocation of income, taxes and business activities by tax jurisdiction\nName of the MNE Group: Fiscal Year concerned: Currency used:\nTax jurisdiction\nRevenues\nProfit (loss) before income tax\nIncome tax paid (on cash basis)\nIncome tax accrued — current year\nStated capital\nAccumulated earnings\nNumber of employees\nTangible assets other than cash and cash equivalents\nUnrelated party\nRelated party\nTotal\nTable 2\nList of all the Constituent Entities of the MNE Group included in each aggregation per tax jurisdiction\nPlease specify the nature of the activity of the Constituent Entity in the ‘ Additional information ’\nName of the MNE Group: Fiscal Year concerned:\nTax Jurisdiction\nConstituent Entities Resident in the Tax Jurisdiction\nTax Jurisdiction of Organisation or Incorporation if Different from Tax Jurisdiction of Residence\nMain Business Activity(ies)\nResearch and Development\nHolding or Managing Intellectual Property\nPurchasing or Procurement\nManufacturing or Production\nSales, Marketing or Distribution\nAdministrative, Management or Support Services\nProvision of Services to Unrelated Parties\nInternal Group Finance\nRegulated Financial Services\nInsurance\nHolding Shares or Other Equity instruments\nDormant\nOther\n1.\n2.\n3.\n1.\n2.\n3.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Please specify the nature of the activity of the Constituent Entity in the ‘ Additional information ’"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2011/16/annex/III/section/III/division/1",
    "retrieved_at": "2026-11-01T15:22:03.008049+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}