COMMISSION IMPLEMENTING REGULATION (EU) 2024/2952 of 29 November 2024 laying down a common template and electronic reporting formats for the application of Directive 2013/34/EU of the European Parliament and of the Council as regards the information to be presented in reports on income tax information ANNEX I Common template for the report on income tax information ANNEX II Applicable XBRL specifications ANNEX III Marking up and filing requirements ANNEX IV Taxonomy elements