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Practical Handbook for Companies 2021

Information to be provided

Article 14 of RIS provides that the country-by-country reporting shall comprise, for the tax period of the parent entity, on an aggregate basis, for each country or jurisdiction:

  1. Gross income of the group, distinguishing between those obtained with related entities and those obtained with third parties.

  2. Profit before corporate income tax or taxes identical or analogous to corporate income tax.

  3. Corporate income tax or taxes of the same or a similar nature paid, including the withholdings paid.

  4. Corporate Income Tax or Taxes of the same or similar nature accrued, including withholdings.

  5. Amount of the capital figure and other retained earnings at the end of the tax period.

  6. Template media.

  7. Tangible assets and investment property other than cash and receivables.

  8. List of resident entities, including permanent establishments and main activities carried out by each of them.

  9. Other information considered relevant and an explanation, if any, of the data included in the information.