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Reviewing Country by Country Information

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Reviewing Public CbCR Financial Information

After Public Country-by-Country Reporting (CbCR) information is loaded into the Longview Tax database, you can open the Public CbCR Financial Information reports to review financial information by tax jurisdiction for the return period prior to submission.

The following reports are available:

  • Australia Public CbC Financial Data
  • Australia Public CbC Financial Data - with details
  • EU Public CbC Financial Data
  • EU Public CbC Financial Data - with details

Australia Public CbC Financial Data - with details

The Australia Public CbC Financial Data - with details report displays Public CbCR financial information by jurisdiction and allows users to expand the total row to view jurisdiction-level details.

Australia Public CbC Financial Data

The Australia Public CbC Financial Data report displays summarized Public CbCR financial information by tax jurisdiction. The report includes a total row showing aggregated values for all jurisdictions included in the filing.

EU Public CbC Financial Data - with details

The EU Public CbC Financial Data - with details report displays Public CbCR financial information by jurisdiction and allows users to expand the total row to view jurisdiction-level details.

EU Public CbC Financial Data

The EU Public CbC Financial Data report displays summarized Public CbCR financial information by tax jurisdiction. The report includes a total row showing aggregated values for all jurisdictions included in the filing.

These reports contain the following financial information by jurisdiction:

  • Unrelated Party Revenue
  • Related Party Revenue
  • Total Revenue
  • Profit (Loss) Before Income Tax
  • Income Tax Paid
  • Income Tax Accrued
  • Stated Capital
  • Accumulated Earnings
  • Number of Employees
  • Tangible Assets
  • Public Subsidiaries

To review the Australia or EU Public CbC Financial Data - with details report:

  1. In the Global Transparency navigation pane, click Reports.
  2. Expand Country by Country.
  3. Expand Return.
  4. Click Australia Public CbC Financial Data - with details.rtp or EU Public CbC Financial Data - with details.rtp.
  5. Expand the Total row to view detailed financial information by jurisdiction.
  6. Click Symbols to select a reporting period, and then refresh the report.

Note: Expanding the Total row displays the jurisdictions that contribute to the aggregated financial amounts.

To review the Australia or EU Public CbC Financial Data report:

  1. In the Global Transparency navigation pane, click Reports.
  2. Expand Country by Country.
  3. Expand Return.
  4. Click Australia Public CbC Financial Data.rtp or EU Public CbC Financial Data.rtp.
  5. Review the summarized financial information by jurisdiction.
  6. Click Symbols to select a reporting period, and then refresh the report.

Table 1 - Financial Information Report (Table 1A and Table 1R)

After information is loaded into the Longview Tax database, open the Financial Information Report to review country-by-country financial and tax data for the selected Actual or Return period. The report provides aggregated financial information by tax jurisdiction, including revenue, profit (loss), income taxes, employee counts, and tangible assets for Country-by-Country Reporting (CbCR) purposes.

These reports (Table 1A Financial Information - with details and Table 1A Financial Information) contain the following columns:

  • Unrelated Party Revenue
  • Related Party Revenue
  • Total Revenue
  • Profit (Loss) Before Income Tax
  • Income Tax Accrued – Current Year
  • Number of Employees (Available only for Table 1A Financial Information - with details)
  • Tangible Assets Other than Cash and Cash Equivalents

Ratio Analysis Report (Table 1A and Table 1R):

The Ratio Analysis Report provides additional analytical measures based on the financial information reported for each tax jurisdiction. These reports assist users in identifying trends, anomalies, and jurisdictions that may warrant further review for CbCR purposes.

The reports (Table 1A - Ratio Analysis.rtp and Table 1R - Ratio Analysis.rtp) include financial data and calculated ratios such as:

  • Revenue per Stated Capital
  • Revenue per Tangible Assets
  • Revenue per Employee
  • Profit (Loss) per Stated Capital
  • Profit (Loss) per Tangible Assets
  • Profit (Loss) per Employee
  • Income Tax Accrued per Stated Capital
  • Income Tax Accrued per Tangible Assets
  • Income Tax Accrued per Employee

Note: Available ratio calculations may vary depending on the data loaded and the availability of underlying financial information.

To review the Financial Information Report:

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

  2. Expand Country by Country.

  3. Expand the Actual or Return folder to access the reports for the appropriate period.

  4. Do one of the following

    For Actual Period:

    • Click Table 1A - Financial Information - with details.rtp
    • Click Table 1A - Financial Information.rtp
    • Click Table 1A - Ratio Analysis.rtp

    For Return Period:

    • Click Table 1R - Financial Information - with details.rtp
    • Click Table 1R - Financial Information.rtp
    • Click Table 1R - Ratio Analysis.rtp
  5. Review the financial, tax, or ratio analysis information by tax jurisdiction.

  6. Click Symbols to change time periods and refresh the report.

  7. Use Export to Excel or Print Preview as required for further analysis.

Main Business Activities Report (Table 2A and Table 2R)

After information is loaded into the Longview Tax database, you can open the Main Business Activities Report to review the jurisdictions and activities of the constituent entities for the actual or return period. This report contains entities and jurisdictions that are specific to your company.

These reports contain the following columns:

  • Entity
  • Tax Jurisdiction of organisation or incorporation if different from Tax Jurisdiction of Residence
  • Include as Constituent Entity
  • Research and Development
  • Holding or Managing intellectual property
  • Purchasing or Procurement
  • Manufacturing or Production
  • Sales, Marketing or Distribution
  • Administrative, Management or Support Services
  • Provision of Services to unrelated parties
  • Internal Group Finance
  • Regulated Financial Services
  • Insurance
  • Holding shares or other equity instruments
  • Dormant
  • Other
  • Supplemental Explanation
  • Tax Jurisdiction

To review the Main Business Activities Report:

  1. In the Global Transparency navigation pane, click Reports.
  2. Expand Country by Country.
  3. Expand the Actual or Return folder to access the apps in the appropriate period during launch.
  4. Do one of the following:
    • For Actual Period, click Table 2A - Main Business Activities Report.lvapp.
    • For Return Period, click Table 2R - Main Business Activities Report.lvapp.
  5. Review the jurisdictions and business activities.
  6. Click Symbol to change time periods and refresh the report.

Constituent Entity Information (Table 2A and Table 2R)

After information is loaded into the Longview Tax database, you can open the report to review the constituent entity information supplementing the Main Business Activities for the actual or return period. This report contains entities and jurisdictions that are specific to your company.

These reports contain the following columns:

  • Entity
  • Include as Constituent Entity
  • Submitted Organisation Name
  • Tax Identification Number (TIN)
  • TIN - Issuing Country
  • Entity Identification Number
  • Entity IN - Issuing Country
  • Legal Address Type

    Note: Valid settings per OECD schema are residentialOrBusiness, residential, business, registeredOffice, unspecified

  • Street
  • Building
  • Suite
  • Floor
  • District Name
  • POB
  • Post Code
  • City (Required)
  • Country SubEntity

To review the Constituent Entity Information Report:

  1. In the Global Transparency navigation pane, click Reports
  2. Expand Country by Country.
  3. Expand the Actual or Return folder to access the apps in the appropriate period during launch.
  4. Do one of the following:
    • For Actual Period, click Table 2A - Constitutent Entity Information.lvapp.
    • For Return Period, click Table 2R -Constitutent Entity Information.lvapp.
  5. Review the constituent entity information report details.
  6. Click Symbols to change time periods and refresh the report.

Additional Information Report (Table 3A and Table 3R)

After information is input into the Longview Tax database, you can open the Additional Information report to review the MNE group level information and explanations for the actual or return period.

To review the Additional Information report:

  1. In the Global Transparency navigation pane, click Reports.
  2. Expand Country by Country.
  3. Expand the Actual or Return folder to access the apps in the appropriate period during launch.
  4. Do one of the following:
    • For Actual Period, click Table 3A - Additional Information Report.lvapp.
    • For Return Period, click Table 3R - Additional Information Report.lvapp.
  5. Review the information and explanations.

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