INTERNATIONAL TAX PLAZA - Filing constituent entity

Details: Published: 01 February 2022

‘Entity’ means any legal person or legal arrangement that prepares separate Financial Accounts.

‘Constituent entity’ means an entity or permanent establishment that is part of an MNE group or a large-scale domestic group.

‘Filing constituent entity’ means an entity filing a top-up tax information return in accordance with Article 42 of the Directive;

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