Transcription of EXTERNAL BUSINESS REQUIREMENTS SPECIFICATION: …
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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 OECD(2016) Guidance on the Implementation of Country- by- Country Reporting.
OECD Country by Country Reporting V 2.2 External BRS Page 2 of 45 1 Document Management
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