Reporting On Country by Country Information

Download Tax Global Transparency Guide

CSV File Creation

Use this app to create an CSV 2 column export file for import into third party filing tool. This file will consist of a series of identification tags indicating identifying record.field information and the associated data points.

Note: Before this option is selected the address and identification numbers should be submitted to the reporting entity using the Table 2 - Main Business Activities app.

To export the CSV file:

1. In the Global Transparency navigation pane, click Administration.
2. Expand Country Filing Export.
3. Click CSV File creation.lvapp.
4. A symbol selection form will open in the workspace. Complete the following fields:

   1. Time Period: Select a leaf symbol for the period. Type the name of a period, use the drop-down list, or use the symbol selector to select the symbol. For more information on searching for symbols, see Using the Symbol SelectorUsing the Symbol SelectorUsing the Symbol Selector.

   2. Reporting Entity: Select a parent or leaf symbol for the entity on which the export is to run. Type the name of an entity, use the drop-down list, or use the symbol selector to select the symbol. For more information on searching for symbols, see Using the Symbol SelectorUsing the Symbol SelectorUsing the Symbol Selector.

5. Click OK. CSV File form is displayed.
6. Complete the following fields:

   1. MNE Name: Type the full trade or operating name of the organization under which the filing is to be made.

   2. Reporting Entity Name: Type the name of the reporting entity making the filing

   3. Reporting Entity Country: Select the country in which the reporting entity resides from the list of active countries as defined in the Countries.lvapp

   4. Reporting Entity Role: Select the role of the entity with respect to the filing of the report.

   5. Message Type: Select if this is new file or a correction to a submitted file.

   6. Language Type: Identify the language in which the content of the additional information has been provided. Select the relevant language from the supplied list per ISO 639.

   7. Contact Type: Type contact information for the sender of the message.

   8. Output File: Type the name of the generated output file.

   9. Period Ending: Identify the last day of the reporting period to which the message relates.

   10. Reporting Entity Period Start: Identify the first day of the reporting period for the reporting entity to which the message relates.

   11. Reporting Entity Period End: Identify the last day of the reporting period for the reporting entity to which the message relates.

7. Click OK.
8. A Successful generation message will be displayed with View File button. Click View File to view the CSV file using the default system editor.
9. Click Close.The file can be found in your local My Documents\Longview directory.

XML File Creation - Australia Public CBC Report

Use the XML File Creation - Australia Public CBC Report app to generate an XML file that complies with the Australian Taxation Office (ATO) Public Country-by-Country Reporting (CbCR) requirements.

To generate an Australia Public CBC Report XML file:

1. In the Global Transparency navigation pane, click Administration.

2. Expand Country by Country, and then select Country Filing Export.

3. Select XML File Creation - Australia Public CBC Report.

4. Select the required Time Period, and then click OK.

   

5. Complete the required reporting information, including:

   

   • Whether the filing is an amendment.
   • Whether you accept the Public Country-by-Country Declaration Statement.
   • Declaration signatory identifier.
   • Fiscal year information:
     • Year
     • Start date
     • End date
   • Whether you have been granted a full exemption from publishing a Public CbCR report.
   • Whether you are exempt from publishing the members of your CbCR reporting group.
   • Whether you are exempt from publishing the statement on approach to tax.

6. Click Reporting Entity to enter the reporting entity information.

7. Enter the required reporting entity details, including:

   

   • Global Parent Entity tax jurisdiction
   • Reporting Entity ATO reference number
   • Reporting Entity ABN
   • Reporting Entity name
   • Reporting Entity email address
   • Reporting Entity phone number
   • Street address
   • Suburb, town, or locality
   • State or territory
   • Postcode
   • Country code

8. Click OK to save the information.

9. Run the app to generate the XML file.

The generated XML file can then be submitted to the Australian Taxation Office (ATO) as part of the Public Country-by-Country Reporting process.

XML File Creation - HMRC Format

Use this app to create an XML export file for electronic submission to the HMRC agency. This app allows you to enter the filing header information for the file, tag previous files as submitted and then generate the output file.

To export the XML file:

1. In the Global Transparency navigation pane, click Administration.
2. Expand Country Filing Export.
3. Click XML File creation - HMRC Format.lvapp.
4. A symbol selection form will open in the workspace. Complete the following fields:

   1. Time Period: Select a leaf symbol for the period. Type the name of a period, use the drop-down list, or use the symbol selector to select the symbol. For more information on searching for symbols, see Using the Symbol SelectorUsing the Symbol SelectorUsing the Symbol Selector.

   2. Reporting Entity: Select a parent or leaf symbol for the entity on which the export is to run. Type the name of an entity, use the drop-down list, or use the symbol selector to select the symbol. For more information on searching for symbols, see Using the Symbol SelectorUsing the Symbol SelectorUsing the Symbol Selector.

5. Click OK. The Filing Information - HMRC form is displayed.
6. To identify a previous file as submitted, click Submitted File. Else, go to step 16.
7. Select the last file submitted from the list of generated files starting from last identified submission.
8. Click OK to return to the Filing Information form.
9. Update form content.
10. To update the tax identification information for the reporting entity, click Tax Identification. Else, go to step 17.
11. Complete the following fields:

    1. Tax Identification Number: Type in tax identification number of the reporting entity.

    2. Issued By: Select the country issuing the tax identification number.

    3. Entity Identification Number: Type in entity identification number of the reporting entity.

    4. Entity IN - Issued By: Select the country issuing the entity identification number.

12. Click OK to return to the Filing Information form.
13. To update the reporting entity address, click Set Address. Else, go to step 17.
14. Complete the following fields:

    1. Legal Address Type: Select the address type of the reporting entity.

    2. Street: Type the street address of the reporting entity.

    3. Building: Type the building identifier of the reporting entity.

    4. Suite: Type the Suite identifier of the reporting entity, if relevant.

    5. Floor: Type the floor of the reporting entity, if relevant.

    6. District Name: Type the district of the reporting entity, if relevant.

    7. POB: Type the post office box identifier of the reporting entity, if relevant.

    8. Post Code: Type the postal code/zip code of the reporting entity, if relevant.

    9. City: Type the city name of the reporting entity.

    10. Country SubEntity: Type the region name for the country of the reporting entity, if relevant.

15. Click OK to return to the Filing Information form.
16. Click OK. If a correction file is requested continue to step 18. Else, go to step 20.
17. Complete the following fields:

    1. Delete Data Previously Filed: Select if previously filed data should be deleted.

    2. Reporting Entity: Select if the correction replaces the Reporting Entity section in the XML file previously submitted.

    3. Report Body: Select if the correction replaces the Summary and Main Business Activities section in the XML file previously submitted.

    4. Additional Information: Select if the correction replaces the Additional Information section in the XML file previously submitted.

18. Click OK.
19. A successful generation message will be displayed with a View File button. Click View File to view the XML file using the default system editor.
20. Click Close. The file can be found in your local My Documents\Longview directory.

XML File Creation - OECD Format

Use this app to create an XML export file for electronic submission to those authorities utilizing the Organization for Economic Co-operation and Development (OECD) standard. This app allows you to enter the filing header information for the file, tag previous files as submitted and then generate the output file.

To export the XML file:

1. In the Global Transparency navigation pane, click Administration.
2. Expand Country Filing Export.
3. Click XML File creation - OECD Format.lvapp.
4. A symbol selection form will open in the workspace. Complete the following fields:

   1. Time Period: Select a leaf symbol for the period. Type the name of a period, use the drop-down list, or use the symbol selector to select the symbol. For more information on searching for symbols see "Using the Symbol Selector" in the Tax Administrator Guide.

   2. Reporting Entity: Select a parent or leaf symbol for the entity on which the export is to run. Type the name of an entity, use the drop-down list, or use the symbol selector to select the symbol. For more information on searching for symbols see "Using the Symbol Selector" in the Tax Administrator Guide.

5. Click OK. The Filing Information – OECD form is displayed.
6. Complete the following fields:

   1. Transmitting Country: Select the Jurisdiction of the Competent Authority transmitting the message. All active countries defined in the Countries.lvapp are available for selection.

   2. Entity Name: Type the full legal name of the organization under which the filing is to be made.

   3. Reporting Entity Country: Select the country in which the reporting entity resides from the list of active countries as defined in the Countries.lvapp.

   4. Reporting Entity Role: Select the role of the entity with respect to the filing of the report.

   5. Message Type: This will identify the type of submission being made.

   6. Language Tag: Identify the language in which the content of the additional information has been provided. Select the relevant language from the supplied list per ISO 639.

   7. Cautionary Instruction: Type free form specific cautionary instructions about the use of the file content. If the data is for a period other than the full fiscal year it should be given here as a narrative, e.g. "ten month period"

   8. Contact Information: Type contact information for the sender of the message.

   9. Test Data: Flag if the file being submitted is part of a testing period to avoid mingling of test data with "live" data.

   10. Output File: Type an override the name of the generated output file.

   11. Period Ending: Identify the last day of the reporting period to which the message relates.

   12. Reporting Entity Period Start: Identify the first day of the reporting period for the reporting entity to which the message relates.

   13. Reporting Entity Period End: Identify the last day of the reporting period for the reporting entity to which the message relates.

7. To identify a previous file as submitted, click Submitted File. Else, go to step 16.
8. Select the last file submitted from the list of generated files starting from last identified submission.
9. Click OK to return to the Filing Information form.
10. Update form content.
11. To update the tax identification information for the reporting entity, click Tax Identification. Else, go to step 17.
12. Complete the following fields:

    1. Tax Identification Number: Type in tax identification number of the reporting entity.

    2. Issued By: Select the country issuing the tax identification number.

    3. Entity Identification Number: Type in entity identification number of the reporting entity.

    4. Entity IN - Issued By: Select the country issuing the entity identification number.

13. Click OK to return to the Filing Information form.
14. To update the reporting entity address, click Set Address. Else, go to step 17.
15. Complete the following fields:

    1. Legal Address Type: Select the address type of the reporting entity.

    2. Street: Type the street address of the reporting entity.

    3. Building: Type the building identifier of the reporting entity.

    4. Suite: Type the Suite identifier of the reporting entity, if relevant.

    5. Floor: Type the floor of the reporting entity, if relevant.

    6. District Name: Type the district of the reporting entity, if relevant.

    7. POB: Type the post office box identifier of the reporting entity, if relevant.

    8. Post Code: Type the postal code/zip code of the reporting entity, if relevant.

    9. City: Type the city name of the reporting entity.

    10. Country SubEntity: Type the region name for the country of the reporting entity, if relevant.

16. Click OK to return to the Filing Information form.
17. Click OK. If a correction file is requested continue to step 18. Else, go to step 20.
18. Complete the following fields:

    1. Delete Data Previously Filed: Select if previously filed data should be deleted.

    2. Reporting Entity: Select if the correction replaces the Reporting Entity section in the XML file previously submitted.

    3. Report Body: Select if the correction replaces the Summary and Main Business Activities section in the XML file previously submitted.

    4. Additional Information: Select if the correction replaces the Additional Information section in the XML file previously submitted.

19. Click OK.
20. A successful generation message displays. Click the View File button to view the XML file using the default system editor.
21. Click Close.

The file can be found in your local My Documents\Longview directory.