1 Amendments of Anneli JÄÄTTEENMÄKI related to 2011/0308(COD)
Amendment 40 #
Proposal for a directive
Article 36 – paragraph 4
Article 36 – paragraph 4
4. "Project" is equivalent to a specific operational reporting unit at ctivities governed by a contract, licence, lease, concession or other lowest level within the undertaking at which regular internal management reports are prepared to monitor itsegal agreement which gives rise to a company's tax and revenue liabilities in each country where it operates. Where any payment liabilities are incurred on a different basis, reporting shall be on that buasiness.