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ARTICLE 1: - emits - ESA

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<strong>ESA</strong>/REG/001, rev.2<br />

Annex II,rev.1<br />

Page 3<br />

INDEX<br />

PREFACE<br />

<strong>ARTICLE</strong> 1: RATIONALE OF ATTRIBUTION OF NATIONALITY TO<br />

COMPANIES FOR GEOGRAPHICAL RETURN PURPOSES<br />

AND CONDUCT OF RELEVANT AUDITS<br />

<strong>ARTICLE</strong> 2: AUDIT METHODOLOGY<br />

Article 2.1: Authority to request a nationality audit<br />

Article 2.2: Audit Plan<br />

Article 2.3: Audit Announcement and data to be provided by audited companies<br />

Article 2.4: Audit steps<br />

Article 2.4.1: Location of the registered office<br />

Article 2.4.2: Location of the decision making centres<br />

Article 2.4.3: Location of research centres<br />

Article 2.4.4: Territory on which the work is carried out<br />

<strong>ARTICLE</strong> 3: AUDIT PROCESS<br />

<strong>ARTICLE</strong> 4: ENTRY INTO FORCE

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