Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
5,279 matching statutes
European Union
32016L0881
1 provisions
Member States must require certain multinational groups to file country-by-country reports, and tax authorities must exchange those reports with other affected Member States.
European Union
32022R2553
49 provisions
Issuers must tag specified figures and disclosures in IFRS consolidated financial statements and related annual reports using the updated taxonomy, with mandatory application for financial years beginning on or after 1 January 2023 and optional early application for earlier years.
European Union
32023R2468
1 provisions
Companies applying IAS 12 as amended must make specific Pillar Two tax disclosures, and must not recognise or disclose deferred tax assets and liabilities related to Pillar Two income taxes.
European Union
32022R1392
1 provisions
This regulation amends IAS 12 and IFRS 1, and companies must apply the amendments from the start of their first financial year beginning on or after 1 January 2023.
European Union
32025R0019
50 provisions
This regulation updates the EU electronic reporting taxonomy and requires issuers to tag specified IFRS consolidated financial statement information in Inline XBRL format.
European Union
32026R0283
60 provisions
This provision updates the IFRS electronic reporting format rules and requires issuers to mark up and validate specified disclosures and XBRL data for annual financial reports.
European Union
32018D0859
14 provisions
This decision records the Commission’s state-aid investigation into Amazon’s Luxembourg tax ruling and the related facts about Amazon’s European structure and transfer-pricing arrangement.
European Union
32025R1325
4 provisions
This Regulation adds a rule that the computerised format used for the mandatory automatic exchange of information must comply with Annex XVII.
European Union
32025L0050
3 provisions
The Directive sets rules for digital tax residence certificates and for relieving excess withholding tax on certain dividends and, where applicable, interest.
European Union
32016L1164
2 provisions
This Directive sets EU-wide anti-tax-avoidance rules for taxpayers subject to corporate tax, including limits on interest deductions, exit tax rules, a general anti-abuse rule, controlled foreign company rules, and hybrid mismatch rules.
European Union
32024D2467
9 provisions
The decision describes how the Consortium’s borrowing and related transactions must be approved by the Danish National Bank and the Swedish National Debt Office.
European Union
32007D0394
1 provisions
This Decision updates the EU gas and electricity price reporting methodology for industrial end-users and sets reporting and data-compilation rules for Member States.