| General Group Information | • Name of the MNE Group (CbC-0.1)
• Start Date of the Reporting Fiscal Year (CbC-0.2)
• End Date of the Reporting Fiscal Year (CbC-0.3)
• Ultimate Parent Entity (CbC-0.4) — optional drop-down list |
| CbC-Report Information | • Receiving Country (CbC-0.5)
• Transmitting Country (CbC-0.6)
• Report Due Date (CbC-0.7) |
| Entity Role Information | • Reporting Entity (CbC-0.10)
• Reporting Role (CbC-0.11)
• AuthTaxNumber MNU (CbC-0.12) |
| Germany-Specific Extension for Reporting to BZSt | • BZSt Number (CbC-0.15)
• Account ID (CbC-0.16)
• Processing type (Verarbeitungslauf) (CbC-0.17)
Note: This section is only visible when Receiving Country (CbC-0.5) is set to DE - Germany. |
| Warning | Use CbC-0.20 for free-text remarks about the CbC report — for example, when the reported data covers a period shorter than a full fiscal year (such as a ten-month period), or when the message contains reports for MNE groups with differing fiscal years.
Note: This field must remain empty when Receiving Country (CbC-0.5) is set to DE - Germany. Submitting non-empty content under a German receiving country produces a validation error. |
| Public CbC Report Information | • pCbC-1.1 — Activate this check box when the report is based on the reporting instructions used for tax purposes pursuant to Section III, Parts B and C, of Annex III to Directive 2011/16/EU.
• Language of the Public CbC Report (pCbCR-1.2a)
• Name of Non-EU Subsidiary Publishing the Report (pCbCR-1.3, if applicable)
• Name of Non-EU Branch Publishing the Report (pCbCR-1.4, if applicable)
• To include an optional KPI in the public report, activate its check box:
– Revenues from transactions with related parties (pCbCR-2.1)
– Revenues from transactions with non-related parties (pCbCR-2.2)
– Tangible assets other than cash and cash equivalents (pCbCR-2.3)
– Stated capital (pCbCR-2.4)
– Public subsidies received (pCbCR-2.5) |
| Australia specific extension for public reporting | • ATO Reference Number (ARN) — foreign parent entities only (AUS-ARN)
• Jurisdictions reported individually in Australian Public CbCR (AUS-1.1)
• Reporting entity email (AUS-1.2)
• Reporting entity phone (AUS-1.3)
• AUS-1.4 — Activate this check box when the group has been granted a full exemption from publishing a Public CBC report for this reporting period.
• AUS-1.5 — Activate this check box when the group is exempt from publishing the member of its CBC reporting group.
• AUS-2.1 — Activate this check box when the group is exempt from publishing the statement on approach to tax.
• PCBC Statement on approach to tax (AUS-2) |
| Additional information | A table of free-text explanations attached to specific CbC report line items, optionally restricted to one or more jurisdictions and tagged with a language.
To add a row, click Add additional information at the top of the page and complete the form. To edit an existing row, click the pencil icon in its first column.
The table has the following columns:
• Jurisdiction — the country or countries the additional information applies to
• Reference — the CbC report line item or items the additional information explains
• Language of the Additional Information — the language of the explanation text
• Additional information — the explanation text itself |
| Omitted information | A table of items that have been omitted from the public CbC report, or that were omitted in a previous financial year and are now disclosed in the current report.
To add a row, click Add/omit public information at the top of the page and complete the form. To edit an existing row, click the pencil icon in its first column.
The table has the following columns:
• Fiscal Year — the fiscal year the omission or disclosure applies to
• Schema — the reporting schema the row belongs to
• Jurisdiction — the jurisdiction or jurisdictions affected
• Item — the specific data item that was omitted or is now disclosed
• Explanation — a free-text reason for the omission or, in the case of a later disclosure, a description of the item |
| Explanations for material discrepancies between income tax paid and accrued | A table of explanations for material discrepancies between the amounts of income tax accrued during the financial year and the amounts of income tax paid on a cash basis.
To add a row, click Add material discrepancy explanation at the top of the page and complete the form. To edit an existing row, click the pencil icon in its first column. |
