# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Division 1.9: Tangible assets other than cash and cash equivalents

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

In the eleventh column of the template, the reporting MNE shall report the sum of the net book values of tangible assets of all the Constituent Entities resident for tax purposes in the relevant tax jurisdiction. With regard to permanent establishments, assets shall be reported by reference to the tax jurisdiction in which the permanent establishment is situated. Tangible assets for this purpose do not include cash or cash equivalents, intangibles, or financial assets.

---
Source: https://www.legislation.gov.uk/eudr/2011/16/annex/III/section/III/division/C/division/1/division/1.9 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.