Information to be provided
Article 14 of the RIS establishes that the country-by-country information will include, with respect to the tax period of the parent entity, in an aggregated manner, for each country or jurisdiction:
-
Gross income of group , distinguishing between that obtained with related entities or with third parties.
-
Results before Corporate Tax or Taxes of an identical or analogous nature to it.
-
Corporate Taxes or Taxes of an identical or analogous nature paid, including the withholdings incurred .
-
Corporate Taxes or Taxes of an identical or analogous nature to the same accrued , including withholdings .
-
Amount of the amount of capital and other undistributed earnings at the date of the end of the tax period.
-
Average template .
-
Tangible assets and real estate investments other than cash and credit rights.
-
List of resident entities , including permanent establishments and principal activities carried out by each of them.
-
Other information that is considered relevant and an explanation, if applicable, of the data included in the information.