• Rough draft

    • Group Data Collection

    Owned by Sebastian Roland
    Last updated: Nov 02, 2023 by Alexandra Yussif
    1 min read

    Group Data Collection

     

    This page is still in progress.

    General information on the Group is collected as part of this dialog. It does not usually change annually, but only in the case of major relevant changes that affect the annual financial statements or the tax return according to Pillar 2. After entries or changes in this dialog, the data must be saved.

    Many of the information of this dialogue doesn’t affect the calculations. They are only informational and collected so they can be transmitted to the tax authorities.  

    GEN-1 MNE Group General Information

    GEN-1.1

    Name of the MNE Group

    GEN-1.2

    Start Date of the Reporting Fiscal Year

    GEN-1.3

    End Date of the Reporting Fiscal Year

    GEN-1.4

    Amended Return?

    GEN-2 MNE General Accounting Information

    GEN-2.1

    Consolidated Financial Statements of the UPE

    GEN-2.2

    Financial Accounting Standard used for the Consolidated Financial Statements of the UPE

    GEN-2.3

    Presentation currency used for the Consolidated Financial Statements of the UPE

    UPE-1 Ultimate Parent Entity

    UPE-1.1

    Name of the UPE

    Applicable Rules?

    UPE-1.2a

    QIIR applicable to Low-Taxed Constituent Entities located in other jurisdictions only

    UPE-1.2b

    QIIR applicable to both Low-Taxed Constituent Entities located in other jurisdictions and in the jurisdiction of the Parent Entity

    UPE-1.2c

    QUTPR

    UPE-1.2d

    QDMTT

    UPE-2 Other Ultimate Parent Entity (in case of a Multi-Parented MNE Group)

    UPE-2.1

    Name of the UPE

    Applicable Rules?

    UPE-2.2a

    QIIR applicable to Low-Taxed Constituent Entities located in other jurisdictions only

    UPE-2.2b

    QIIR applicable to both Low-Taxed Constituent Entities located in other jurisdictions and in the jurisdiction of the Parent Entity

    UPE-2.2c

    QUTPR

    UPE-2.2d

    QDMTT

    FIL-1 Identification of the Filing Constituent Entity

    FIL-1.1

    UPE is the filing Constituent Entity

    In case the UPE is not the filing Constituent Entity:

    FIL-1.2

    Name of the Filing Constituent Entity if not the UPE

    FIL-1.3

    Role of the Filing Constituent Entity if not the UPE