F1ANNEX IIIFILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES
Annotations:
Amendments (Textual)
SECTION IIGENERAL REPORTING REQUIREMENTS
5.
The country-by-country report shall specify the currency of the amounts referred to in that report.
The country-by-country report shall specify the currency of the amounts referred to in that report.
Inserted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.