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)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 50(1) thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Economic and Social Committee 1,
Acting in accordance with the ordinary legislative procedure 2,
Whereas:
HAVE ADOPTED THIS DIRECTIVE: