Filing CbC Reports

You need to file an annual report for Country by Country (CbC) reporting for the entire entity and for each tax jurisdiction in which the entity operates. The report provides local tax authorities visibility to revenue, income, tax paid and accrued, employment, capital, retained earnings, tangibles assets and activities.

The Filing tabs include all additional information that needs to be included in the XML file that is not collected at the base entity level. The Country by Country Filing tabs ensure you include all required information for submitting the reports apart from financial information, such as Document IDs, jurisdictions, specific contacts and addresses to track submissions and any changes to the original report.

See the following sections to prepare the report for validation and submission:

• Preparing the Message Specification
• Preparing the Reporting Entity Information
• Preparing the Jurisdictional Document Specification
• Preparing Table 3 for Filing