# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Division 2: Treatment of branches and permanent establishments

Extent: E+W+S+N.I.

The permanent establishment data shall be reported by reference to the tax jurisdiction in which it is situated and not by reference to the tax jurisdiction of residence of the business unit of which the permanent establishment is a part. Residence tax jurisdiction reporting for the business unit of which the permanent establishment is a part shall exclude financial data related to the permanent establishment.

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Source: https://www.legislation.gov.uk/eudr/2011/16/annex/III/section/III/division/B/division/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-B/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.