Chwilio Deddfwriaeth

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Council Directive 2011/16/EUDangos y teitl llawn

Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

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Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE.

Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex.

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EU Directives are being published on this site to aid cross referencing from UK legislation. After IP completion day (31 December 2020 11pm) no further amendments will be applied to this version.

  1. Introductory Text

  2. CHAPTER I GENERAL PROVISIONS

    1. Article 1.Subject matter

    2. Article 2.Scope

    3. Article 3.Definitions

    4. Article 4.Organisation

  3. CHAPTER II EXCHANGE OF INFORMATION

    1. SECTION I Exchange of information on request

      1. Article 5.Procedure for the exchange of information on request

      2. Article 6.Administrative enquiries

      3. Article 7.Time limits

    2. SECTION II Mandatory automatic exchange of information

      1. Article 8.Scope and conditions of mandatory automatic exchange of information

      2. Article 8a. Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements

      3. Article 8aa. Scope and conditions of mandatory automatic exchange of information on the country-by-country report

      4. Article 8ab. Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements

      5. Article 8b. Statistics on automatic exchanges

    3. SECTION III Spontaneous exchange of information

      1. Article 9.Scope and conditions of spontaneous exchange of information

      2. Article 10.Time limits

  4. CHAPTER III OTHER FORMS OF ADMINISTRATIVE COOPERATION

    1. SECTION I Presence in administrative offices and participation in administrative enquiries

      1. Article 11.Scope and conditions

    2. SECTION II Simultaneous controls

      1. Article 12.Simultaneous controls

    3. SECTION III Administrative notification

      1. Article 13.Request for notification

    4. SECTION IV Feedback

      1. Article 14.Conditions

    5. SECTION V Sharing of best practices and experience

      1. Article 15.Scope and conditions

  5. CHAPTER IV CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION

    1. Article 16.Disclosure of information and documents

    2. Article 17.Limits

    3. Article 18.Obligations

    4. Article 19.Extension of wider cooperation provided to a third country

    5. Article 20.Standard forms and computerised formats

    6. Article 21.Practical arrangements

    7. Article 22.Specific obligations

  6. CHAPTER V RELATIONS WITH THE COMMISSION

    1. Article 23.Evaluation

    2. Article 23a. Confidentiality of information

  7. CHAPTER VI RELATIONS WITH THIRD COUNTRIES

    1. Article 24.Exchange of information with third countries

  8. CHAPTER VII GENERAL AND FINAL PROVISIONS

    1. Article 25.Data protection

    2. Article 25a. Penalties

    3. Article 26. Committee procedure

    4. Article 27. Reporting

    5. Article 27a. Optional deferral of time limits because of the COVID-19 pandemic

    6. Article 27b. Extension of the period of deferral

    7. Article 28.Repeal of Directive 77/799/EEC

    8. Article 29.Transposition

    9. Article 30.Entry into force

    10. Article 31.Addressees

    1. ANNEX I

      REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION

      1. This Annex lays down the reporting and due diligence rules...

      2. SECTION I GENERAL REPORTING REQUIREMENTS

      3. SECTION II GENERAL DUE DILIGENCE REQUIREMENTS

      4. SECTION III DUE DILIGENCE FOR PRE-EXISTING INDIVIDUAL ACCOUNTS

      5. SECTION IV DUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS

      6. SECTION V DUE DILIGENCE FOR PRE-EXISTING ENTITY ACCOUNTS

      7. SECTION VI DUE DILIGENCE FOR NEW ENTITY ACCOUNTS

      8. SECTION VII SPECIAL DUE DILIGENCE RULES

      9. SECTION VIII DEFINED TERMS

        1. A. Reporting Financial Institution

        2. B. Non-Reporting Financial Institution

        3. C. Financial Account

        4. D. Reportable Account

        5. E. Miscellaneous

      10. SECTION IX EFFECTIVE IMPLEMENTATION

      11. SECTION X IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA

    2. ANNEX II

      COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION

      1. 1. Change in circumstances

      2. 2. Self-certification for New Entity Accounts

      3. 3. Residence of a Financial Institution

      4. 4. Account maintained

      5. 5. Trusts that are Passive NFEs

      6. 6. Address of Entity's principal office

    3. ANNEX III

      FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES

      1. SECTION I DEFINED TERMS

      2. SECTION II GENERAL REPORTING REQUIREMENTS

        1. 1. A Constituent Entity resident in a Member State which is...

        2. 2. By derogation from point 1, when one or more of...

        3. 3. Member States shall request that any Constituent Entity of an...

        4. 4. Member States shall request that where a Constituent Entity of...

        5. 5. The country-by-country report shall specify the currency of the amounts...

      3. SECTION III COUNTRY-BY-COUNTRY REPORT

        1. Α. Template for the country-by-country report

          1. Table 3: Additional information

            1. Name of the MNE Group: Fiscal Year concerned:

        2. B. General instructions for filling in the country-by-country report

          1. 1. Purpose

          2. 2. Treatment of branches and permanent establishments

          3. 3. Period covered by the annual template

          4. 4. Source of data

        3. C. Specific instructions for filling in the country-by-country report

          1. 1. Overview of allocation of income, taxes and business activities by...

            1. 1.1. Tax jurisdiction

            2. 1.2. Revenues

            3. 1.3. Profit (loss) before income tax

            4. 1.4. Income tax paid (on cash basis)

            5. 1.5. Income tax accrued (current year)

            6. 1.6. Stated capital

            7. 1.7. Accumulated earnings

            8. 1.8. Number of employees

            9. 1.9. Tangible assets other than cash and cash equivalents

          2. 2. List of all the Constituent Entities of the MNE Group...

            1. 2.1. Constituent Entities resident in the tax jurisdiction

            2. 2.2. Tax jurisdiction of organisation or incorporation if different from tax...

            3. 2.3. Main business activity(ies)

    4. ANNEX IV

      HALLMARKS

      1. Part I. Main benefit test

      2. Part II. Categories of hallmarks

        1. A. Generic hallmarks linked to the main benefit test

          1. 1. An arrangement where the relevant taxpayer or a participant in...

          2. 2. An arrangement where the intermediary is entitled to receive a...

          3. 3. An arrangement that has substantially standardised documentation and/or structure and...

        2. B. Specific hallmarks linked to the main benefit test

          1. 1. An arrangement whereby a participant in the arrangement takes contrived...

          2. 2. An arrangement that has the effect of converting income into...

          3. 3. An arrangement which includes circular transactions resulting in the round-tripping...

        3. C. Specific hallmarks related to cross-border transactions

          1. 1. An arrangement that involves deductible cross-border payments made between two...

          2. 2. Deductions for the same depreciation on the asset are claimed...

          3. 3. Relief from double taxation in respect of the same item...

          4. 4. There is an arrangement that includes transfers of assets and...

        4. D. Specific hallmarks concerning automatic exchange of information and beneficial ownership...

          1. 1. An arrangement which may have the effect of undermining the...

          2. 2. An arrangement involving a non-transparent legal or beneficial ownership chain...

        5. E. Specific hallmarks concerning transfer pricing

          1. 1. An arrangement which involves the use of unilateral safe harbour...

          2. 2. An arrangement involving the transfer of hard-to-value intangibles. The term ‘hard-to-value...

          3. 3. An arrangement involving an intragroup cross-border transfer of functions and/or...

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