(1) The particulars stipulated in section 342h (2) are to be shown separately as follows:
1. for each Member State of the European Union and each other state party to the Agreement creating the European Economic Area, in which context the particulars at the level of the Member State or state party to the Agreement are to be shown as a single item of information if a Member State or state party to the Agreement comprises several tax jurisdictions;
2. for each tax jurisdiction that was included on 1 March of the period under report in Annex I of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes;
3. for each tax jurisdiction that was included in the period under report and in the financial year immediately preceding it, in each case on 1 March, in Annex II of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.
For other tax jurisdictions, the particulars stipulated in section 342h (2) are to be shown as a single item of information.
(2) The particulars are to be attributed to that tax jurisdiction in which the establishment or fixed place of business is situate or in which permanent business operations exist to which the particulars relate in each case, provided that the establishment, fixed place of business or permanent business operations can be subject to income tax in the relevant tax jurisdiction. In all cases, particulars on retained profits are to be attributed to that tax jurisdiction in which the main office is situate. If several affiliated enterprises in a tax jurisdiction are subject to income tax, then the particulars to be allocated in accordance with sentences 1 and 2 to this tax jurisdiction in each case are to be shown as a single item of information for that tax jurisdiction. Particulars regarding an establishment, a fixed place of business or permanent business operations may not be attributed to more than one tax jurisdiction.