To ensure the exchange of information regarding joint ventures and equal treatment, in rare cases where a parent entity of a large-scale domestic group holds a direct or indirect ownership interest in a joint venture or joint venture affiliate and that joint venture or joint venture affiliate is subject to a QDTT in another Member State, Member States should require that such a large-scale domestic group use the same standard template as an MNE group, i.e. standard template for the Top-up tax information return set out in this Directive, when filing their Top-up tax information return. Consequently, Member States should ensure that the provisions on exchange of information are applied in such cases.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
