{
  "url": "https://openlegislation.uk/eu-directive-2011-96/annex-III",
  "json_url": "https://openlegislation.uk/eu-directive-2011-96/annex-III.json",
  "legislation": "eudr/2011/96",
  "legislation_title": "Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2011-96",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "Correlation Table\nDirective 90/435/EEC\nThis Directive\nArticle 1(1) first to fourth indents\nArticle 1(1)(a) to (d)\nArticle 1(2)\nArticle 1(2)\nArticle 2(1) first part of the introductory phrase\nArticle 2 introductory phrase\nArticle 2(1) second part of the introductory phrase\nArticle 2(a), introductory phrase\nArticle 2(1)(a)\nArticle 2(a)(i)\nArticle 2(1)(b)\nArticle 2(a)(ii)\nArticle 2(1)(c) introductory phrase of the first subparagraph and second subparagraph\nArticle 2(a)(iii)\nArticle 2(1)(c), first subparagraph, first to twenty-seventh indents\nAnnex I, Part B, first to twenty-seventh indents\nArticle 2(2)\nArticle 2(b)\nArticle 3(1) introductory phrase\nArticle 3(1), introductory phrase\nArticle 3(1)(a) first subparagraph, initial words\nArticle 3(1)(a), introductory phrase\nArticle 3(1)(a) first subparagraph, final words\nArticle 3(1)(a)(i)\nArticle 3(1)(a) second subparagraph\nArticle 3(1)(a)(ii)\nArticle 3(1)(a) third subparagraph\n—\nArticle 3(1)(a) fourth subparagraph\n—\nArticle 3(1)(b)\nArticle 3(1)(b)\nArticle 3(2) first and second indents\nArticle 3(2)(a) and (b)\nArticle 4(1) first and second indents\nArticle 4(1)(a) and (b)\nArticle 4(1a)\nArticle 4(2)\nArticle 4(2) first sentence\nArticle 4(3) first subparagraph\nArticle 4(2) second sentence\nArticle 4(3) second subparagraph\nArticle 4(3) first subparagraph\nArticle 4(4)\nArticle 4(3) second subparagraph\nArticle 4(5)\nArticles 5, 6 and 7\nArticles 5, 6 and 7\nArticle 8(1)\n—\nArticle 8(2)\nArticle 8\n—\nArticle 9\n—\nArticle 10\nArticle 9\nArticle 11\nAnnex\nAnnex I, Part A\n—\nAnnex II\n—\nAnnex III",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2011/96/annex/III",
    "retrieved_at": "2026-11-01T15:21:58.308530+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."
}