general section
as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…
(4)
‘General section’ means the section of the Top-up tax information return that contains general information on the MNE group as a whole, including its corporate structure and a high-level summary of the application of Directive (EU) 2022/2523, such section being consistent with Section 1 of the standard template for the Top-up tax information return;