(1) The report on income tax information is to provide the following information:
1. in the cases governed by sections 342b and 342e: the name of the unaffiliated enterprise or, in the cases governed by sections 342c, 342d and 342f, the name of the ultimate parent enterprise;
2. the period under report;
3. the currency used;
4. in the cases governed by sections 342c, 342d and 342f, the names of the subsidiary enterprises that are included in the consolidated financial statements of the ultimate parent enterprise drawn up for the period under report and that have their seat in the following territories:
a) in a Member State of the European Union or in some other state party to the Agreement creating the European Economic Area or
b) in tax jurisdictions that are listed on 1 March of the period under report in Annexes I and II of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes (OJ C 103 of 3 March 2022, p. 1), as amended.
(2) Furthermore, the report on income tax information is to provide the following particulars regarding the enterprise(s) to be included in accordance with section 342i:
1. a short description of the type of business operations in the period under report;
2. the number of employees in the period under report;
3. the earnings in the period under report, including earnings from transactions with related enterprises and persons;
4. the profit or loss before income tax in the period under report;
5. the income tax to be remitted for the period under report;
6. the income tax remitted for the period under report on a cash basis and
7. the retained profits at the end of the period under report.
(3) For the particulars stipulated in subsection (2), the following requirements apply subject to the provisions made subsection (4):
1. the number of employees as referred to in subsection (2) no. 2 is to be provided in full time equivalents;
2. the earnings as referred to in subsection (2) no. 3 comprise
a) in the case of enterprises that draw up their annual financial statements for the period under report as required by the relevant domestic laws in conformity with Directive 2013/34/EU, those items in accordance with domestic law that correspond to items 1, 4, 9 to 11 in Annex V or items 1, 6 to 9 in Annex VI of Directive 2013/34/EU, in which context any dividends received from affiliated enterprises may not be taken into account, or
b) in the case of all other enterprises, those earnings resulting from the application of the accounting standards on the basis of which the annual financial statements are drawn up for the period under report, in which context earnings from value adjustments and dividends received from affiliated enterprises may not be taken into account;
3. the profit or loss before income tax as referred to in subsection (2) no. 4 is to be determined in application of the accounting standards on the basis of which the annual financial statements are drawn up for the period under report;
4. the income tax to be remitted as referred to in subsection (2) no. 5 corresponds to the ongoing tax expenditures on taxable profits or losses for the period under report without deferred taxes and without provisions for contingent tax liabilities;
5. the income tax remitted on a cash basis as referred to in subsection (2) no. 6 comprises all income tax remitted in the period under report and includes taxes deducted at source that were remitted by other enterprises with regard to payments made to the enterprise to be included;
6. the retained profits as referred to in subsection (2) no. 7 comprise the profits of past financial years and of the period under report, for which no resolution as to the distribution of profits exists at the end of the period under report.
(4) The particulars stipulated in subsection (2) also may be provided in accordance with the requirements of Annex III Section III Parts B and C of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11 March 2011, p. 1), last amended by Council Directive (EU) 2021/514 (OJ L 104 of 25 March 2021, p. 1).
(5) It is to be stated in the report on income tax information whether the particulars stipulated in subsection (2) have been provided in accordance with the requirements of subsection (3) or subsection (4).