The Public Report (EU) workspace shows the European Union public Country-by-Country report for the selected snapshot, prepared under EU Directive 2021/2101. It is available only when the snapshot includes the EU public-reporting scope (Public CbCR (EU)), which you select when you perform the calculation.
The Public Report (EU) workspace can be found at Country-by-Country-Reporting | Calculation | Public Report (EU) and is displayed as follows, for example:
'Public Report (EU)' workspace
The report is organized into five sections, Section 1 to Section 5.
Section 2 displays the income tax information on a country-by-country basis. Each reportable jurisdiction appears as its own column, followed by a final All other tax jurisdictions (aggregated basis) column that aggregates the remaining jurisdictions. To omit a row, use the Add/omit public information section in the Group Data Collection workspace.
Section 3 lists the constituent entities and their main business activities. Each jurisdiction appears as a column, with rows for the country code, the names of the constituent entities resident in that jurisdiction, and the following 13 business-activity types:
Research and Development
Holding or Managing Intellectual Property
Purchasing or Procurement
Manufacturing or Production
Sales, Marketing, or Distribution
Administrative, Management, or Support Services
Provision of Services to Unrelated Parties
Internal Group Finance
Regulated Financial Services
Insurance
Holding Shares or Other Equity Instruments
Dormant
Other
A check mark indicates that at least one entity in the jurisdiction performs that activity. Permanent establishments are not listed in this section.
Section 4 shows the information omitted under the derogation rules, in two parts: the omissions for the current reporting fiscal year (with the jurisdiction, the omitted item, and an explanation), and the omissions from the previous five fiscal years (with the fiscal year, the jurisdiction, and the omitted item). You maintain these entries in the Group Data Collection workspace.
Section 5 shows the explanations for material discrepancies between income tax paid and income tax accrued, as a list. You enter these explanations in the Group Data Collection workspace.
Section 5 is only displayed when at least one material discrepancy explanation has been entered. If no explanations exist, neither the heading nor the section appears in the report.
Section 5 of the 'Public Report (EU)' workspace
This content was generated using AI and reviewed by Lucanet subject matter experts before publication.
