Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches
Proposed act with possible EEA relevance
Act under scrutiny by EEA EFTA
Draft Joint Committee Decision (JCD) under consideration
Entry into force of Joint Committee Decision (JCD) pending
Incorporated into the EEA Agreement and in force
Incorporated into the EEA Agreement but no longer in force
Legal status
EU legal act marked as EEA relevant by the EU and under scrutiny for incorporation into the EEA Agreement by Iceland, Liechtenstein and Norway Area (EEA Agreement)
XXII Company Law
Legal documents
Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches
RICHTLINIE (EU) 2021/2101 DES EUROPÄISCHEN PARLAMENTS UND DES RATES vom 24. November 2021zur Änderung der Richtlinie 2013/34/EU im Hinblick auf die Offenlegung von Ertragsteuerinformationen durch bestimmte Unternehmen und Zweigniederlassungen
History
24.11.2021
Adoption date in the EU
22.06.2023
Compliance date in the EU
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