Reviewing global transparency information

This chapter provides information on these main topics

• Main Business Activities Report (Table 2A and Table 2R)
• Constituent Entity Information (Table 2A and Table 2R)
• Additional Information Report (Table 3A and Table 3R)

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 laun1ch.
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.