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Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

 

Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

 


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This publication contains the User Guide for the OECD's standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.

The September 2017 version of the CbC XML Schema and User Guide is applicable for all exchanges until 31 December 2020, whereas the second, the new June 2019 version  will be in use as from 1 January 2021.

The CbC XML Schema is part of BEPS Action 13 on Country-by-Country Reporting by Multinational Enterprise (MNE) Groups.

CbC Reports electronically transmitted between Competent Authorities in accordance with the CbC XML Schema assist tax administrations in obtaining a complete understanding of the way in which MNEs structure their operations, by annually providing them with key information on the global allocation of income and taxes paid, together with other indicators of the location of economic activity within the MNE group. It also covers information about which entities do business in a particular jurisdiction and the business activities each entity engages in.

The information included in the CbC Report is collected by the country of residence of the Reporting Entity for the MNE group, and is then exchanged in the format of the CbC XML Schema.

The CbC XML Schema User Guide further explains the information required to be included in each data element to be reported. It also contains guidance on how to make corrections of data element within a file.

 

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