Tables 1, 2, and 3
Last updated on 2025-08-22
Overview
Closely following OECD Guidance, Table 1 contains information on a jurisdictional level, Table 2 contains information on an entity level, and Table 3 contains the additional information entered in the Group Data Collection workspace.
Table 1
The Table 1 workspace shows the country-by-country data. Entries in this workspace show the aggregate values for all CEs in a jurisdiction, converted into the snapshot currency.
In the below screenshot, the highlighted field shows the sum of the CbC-1.1 entries for all Swiss CEs converted into Euros:
Checking AMAE00 or giving a CE excluded entity status sets all values for that CE to zero. Excluded entity status is conferred by checking one or more of the boxes for AMAE20 to AMAE26. However, EE-4 overrides AMAE20 to AMAE26 and removes excluded entity status, thereby including the values for the CE in question in the country-by-country data.
Table 2
After first opening Table 2, you need to select one or more jurisdictions from the drop-down menu.
The workspace will then display the country-by-country data for all CEs that are resident for CbCR purposes in the selected jurisdictions. Notably, all values in this workspace are in the snapshot's currency.
Table 3
Table 3 shows the additional information that has been entered in the Group Data Collection.
