# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Division 1.6: Stated capital

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

In the eighth column of the template, the reporting MNE shall report the sum of the stated capital of all the Constituent Entities resident for tax purposes in the relevant tax jurisdiction. With regard to permanent establishments, the stated capital shall be reported by the legal entity of which it is a permanent establishment unless there is a defined capital requirement in the permanent establishment tax jurisdiction for regulatory purposes.

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Source: https://www.legislation.gov.uk/eudr/2011/16/annex/III/section/III/division/C/division/1/division/1.6 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.