Public consultation on the transposition of Directive (EU) 2021/2101 as regards disclosure of income tax information by certain undertakings and branches

The Department of Enterprise, Trade and Employment is seeking the views of stakeholders on the transposition of Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021, amending Directive 2013/34/EU.

This Directive, which must be transposed by 22 June 2023 aims to enhance corporate transparency and public scrutiny of corporate taxes paid by Multinational Enterprises (MNEs) carrying out activities in the EU.

The Directive requires MNEs whether they are headquartered in the EU or not, with a base, subsidiary or a branch in the EU, and revenue over €750 million for each of the last two consecutive financial years, to disclose publicly in a specific report the income tax they pay, thereby encouraging transparency and public scrutiny through democratic debate.

For the first time, European and non-European MNEs doing business through their subsidiaries and branches in the EU will be required to publish information on where profits are made, and taxes are paid across the EU and third countries.

The Department of Enterprise, Trade and Employment is consulting on the use of two Member State policy options, being matters in respect of which Member States can or must make a choice.


Deadline for submissions: 5pm on Friday, 18 February 2022.

Respondents are requested to make submissions using the Response Template, clearly marked as ‘response to Public Consultation on the Transposition of Directive (EU) 2021/2101’ to

Publication of submissions received 

The Department proposes to make public on its website all submissions received to this consultation. If you wish to submit information that you consider commercially sensitive, please identify that information in your submission and give reasons for considering it commercially sensitive. 

The Department will consult with you regarding such information before making a decision to disclose it.

Update June 2022: Submissions to the public consultation are available to download below.

Published by Commerce, Consumer and Competition

Topics: Company Law, Company and Corporate Law