cit_5

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 (Text with EEA relevance) · European Union

Acting in accordance with the ordinary legislative procedure Position of the European Parliament of 27 March 2019 (OJ C 108, 26.3.2021, p. 623) and position of the Council at first reading of 28 September 2021 (not yet published in the Official Journal). Position of the European Parliament of 11 November 2021 (not yet published in the Official Journal). ,

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Source: EUR-Lex (Cellar) · retrieved 2026-10-18 · Text as adopted (Official Journal); later amendments are not incorporated in this text.