# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Division 1.7: Accumulated earnings

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

In the ninth column of the template, the reporting MNE shall report the sum of the total accumulated earnings of all the Constituent Entities resident for tax purposes in the relevant tax jurisdiction as of the end of the year. With regard to permanent establishments, accumulated earnings shall be reported by the legal entity of which it is a permanent establishment.

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Source: https://www.legislation.gov.uk/eudr/2011/16/annex/III/section/III/division/C/division/1/division/1.7 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.