Inquiry from EITI Germany regarding requirement 4.1 and 4.6

On 3 May 2018, the EITI Chair received a request (see Annex 1) for clarification on requirements 4.1 and 4.6 from EITI Germany (D-EITI). The request relates to whether a materiality threshold of €2 million for local business taxes is in line with the EITI requirements 4.1 and 4.6.

This Board paper lays out the analysis and recommendation of the implementation committee to the Board.

The EITI Board confirmed that the proposal was is in line with the EITI requirements 4.1 and 4.6 of the EITI Standard (decision 2018-31/BM-40)