{
  "url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-B/division-3",
  "json_url": "https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-B/division-3.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/B/division/3",
  "kind": "division",
  "number": "3",
  "heading": "Period covered by the annual template",
  "text": "The template shall cover the Fiscal Year of the reporting MNE. For Constituent Entities, at the discretion of the reporting MNE, the template shall reflect on a consistent basis either of the following information:\n(a) information for the Fiscal Year of the relevant Constituent Entities ending on the same date as the Fiscal Year of the reporting MNE, or ending within the 12 month period preceding such date;\n(b) information for all the relevant Constituent Entities reported for the Fiscal Year of the reporting MNE.",
  "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2011/16/annex/III/section/III/division/B/division/3",
    "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."
}