Information to be provided
Article 14 of RIS establishes that country-by-country information will include, with respect to the tax period of the dominant entity, in aggregate, for each country or jurisdiction:
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Gross income of the group , distinguishing between those obtained with related entities or with third parties.
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Results before Corporate Tax or Taxes of an identical or analogous nature to the same.
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Corporate Taxes or Taxes of an identical or analogous nature paid, including withholdings borne .
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Corporate Taxes or Taxes of an identical or analogous nature to the same accrued , including withholdings .
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Amount of the capital figure and other undistributed results on the date of conclusion of the tax period.
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Medium template .
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Tangible assets and real estate investments other than treasury and credit rights.
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List of resident entities , including permanent establishments and main activities carried out by each of them.
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Other information that is considered relevant and an explanation, if applicable, of the data included in the information.