Transcription of EXTERNAL BUSINESS REQUIREMENTS …
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EXTERNAL BUSINESS REQUIREMENTS …
OECD country by country reporting V EXTERNAL BRS Page 1 of 45 EXTERNAL BUSINESS REQUIREMENTS SPECIFICATION: country - by- country and Financial Data reporting Distribution to Taxpayers South African Revenue Service 2017 Core BUSINESS Area Automatic Exchange of Information and Exchange of Information on Request Operational Area BAIT: Taxpayer Strategy OECD country by country reporting V EXTERNAL BRS Page 2 of 45 1 Document Management Revision History Referenced Documents Document Version Description Author/s OECD (2016) country -by- country reporting XML schema: User guide for tax administrations and taxpayers Version (March 2016) CbC XML Schema and User Guide describe the file layout in which the reporting Entity shall use for referencing and submission of the CbC Financial Data reporting .
OECD Country by Country Reporting V 2.2 External BRS Page 6 of 45 Euro as of January 2015 is reflected in the CbC reporting legislation of the jurisdiction of tax residence of the Ultimate Parent Entity, this near equivalent
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