Updating Global Transparency Information

Main Business Activities input app (Table 2A and Table 2R)

Use this input app to identify the functional business activities of the various entities within the organization for submission to outside authorities. This input app allows you to enter the:

• Tax Jurisdiction of the constituent members if they are different from the Jurisdiction of Residence.
• Identify relevance of business activity categories to the constituent entities.
• Tax Identification Number and it's issuing country if applicable.
• (Entity) Identification Number and issuing country by entity if applicable.
• The organization name to be used during file submission if it is different from the description of the entity symbol.
• Relevant information specific to the individual constituent entities.

To view the business activities and tax jurisdiction of the constituent entities, use the following reports:

• Table 2A - Main Business Activities Report.lvapp
• Table 2R - Main Business Activities Report.lvapp

To update the business activities:

1. In the Global Transparency navigation pane, click Data Collection.
2. Expand Country by Country.
3. Expand the Actual or Return folder to access the apps in the appropriate period.
4. Expand Activities.
5. Use the drop-down list or the symbol selector to select the appropriate entity. For more information, see Using the Symbol Selector.
6. Do one of the following:
   • For Actual Period, click Table 2A - Main Business Activities.lvapp.
   • For Return Period, click Table 2R - Main Business Activities.lvapp.
7. For each entity, enter the following:

   1. CbC_JurisdictionDiff: Tax Jurisdiction of organization or incorporation if different from Tax Jurisdiction of Residence

   2.  CbC_Omit_MBA: Include as Constituent Entity

   3.  CbC_RandD: Research and Development

   4.  CbC_IntellectProperty: Holding or Managing intellectual property

   5. CbC_Purchasing: Purchasing or Procurement

   6.  CbC_Manufacturing: Manufacturing or Production

   7.  CbC_SalesandMrkt: Sales, Marketing or Distribution

   8.  CbC_Adminstrative: Administrative, Management or Support Services

   9.  CbC_Services: Provision of Services to unrelated parties

   10.  CbC_InternalFinance: Internal Group Finance

   11.  CbC_FinancialServices: Regulated Financial Services

   12.  CbC_Insurance: Insurance

   13.  CbC_OtherEquity: Holding shares or other equity instruments

   14.  CbC_Dormant: Dormant

   15.  CbC_Other: Other

   16.  CbC_OtherExplan: Supplemental Explanation

   17.  CbC_Name: Submitted Oragnisation Name

   18.  CbC_TIN: Tax Identification Number (TIN)

   19.  CbC_TIN_Co: TIN - Issuing Country

   20.  CbC_IN: Entity Identification Number

   21.  CbC_IN_Co: Entity IN - Issuing Country

   22.  CbC_LegalAddressType: Legal Address Type

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

   23.  CbC_Street: Street (Optional)
       

   24. CbC_BuildingIdentifier: Building (Optional)

   25. CBC_SuiteIdentifier: Suite (Optional)

   26. CbC_FloorIdentifier: Floor (Optional)

   27. CbC_DistrictName: District Name (Optional)

   28. CbC_POB: POB (Optional)

   29. CbC_PostCode: Post Code (Optional)

   30. CbC_City: City (Required)

   31. CbC_CountrySubEntity: Country SubEntity (Optional)

8. When you are finished, click Submit.

Additional Information input app (Table 3A and Table 3R)

Use this input app to supply brief information and explanations as necessary to facilitate the understanding of the compulsory financial and business activity information loaded into the system. This information should relate to more than one member of the Multinational Entity (MNE) group or the group as a whole. This input app allows you to enter the:

• Text content of the additional information entries relevant to the MNE Group as a whole.
• The Language data element is required for OECD schema 2.0 filing and specifies the language in which the content of the Additional Info element, if any, has been provided. When the Additional Information is repeated for transliteration purposes, the Language attribute must be provided.
• Related country of residence for the MNE group.
• Related list of summary elements.

To view the additional information entries, use the following reports:

• Table 3A - Additional Information Report.lvapp
• Table 3R - Additional Information Report.lvapp

To update the additional information:

1. In the Global Transparency navigation pane, click Data Collection.
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.lvapp.
   • For Return Period, click Table 3R - Additional Information.lvapp.
5. For each needed entry, enter the following:

   1. Additional Information: Free text up to 3999 characters long.

   2. Language (OECD): This data element specifies the language in which the content of the Additional Info element, if any, has been provided. When the OtherInfo is repeated for transliteration purposes, the Language attribute must be provided.

   3. Relevant Country: A member of the list of active countries as defined in Countries.lvapp (Optional).

   4. Revenues - Unrelated: TRUE|FALSE

   5. Revenues - Related: TRUE|FALSE

   6. Revenues - Total: TRUE|FALSE

   7. Profit or Loss: TRUE|FALSE

   8. Tax Paid: TRUE|FALSE

   9. Tax Accrued: TRUE|FALSE

   10. Capital: TRUE|FALSE

   11. Earnings: TRUE|FALSE

   12. Number of Employees: TRUE|FALSE

   13. Assets: TRUE|FALSE

   14. Name of MNE Group: TRUE|FALSE

6. When you are finished, click Submit.