Article 89

Question & Answers

Paragraph

1

Links

• 2014_1043 Definitions of reportable items
• 2014_1044 Location of disclosures and audit consequences
• 2014_1045 Country of transaction, scope of disclosures and intragroup transactions
• 2014_1248 Definition of ‘establishment’ for the purposes of Country-by-Country reporting – scope of consolidation
• 2014_1249 What is ‘turnover’ for the purposes of Country-by-Country reporting?
• 2014_1250 First time application of country-by-country reporting – interaction between Article 89 paragraphs (1) and (2)

2

• 2014_1250 First time application of country-by-country reporting – interaction between Article 89 paragraphs (1) and (2)