F1ANNEX IIIFILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES
SECTION IIICOUNTRY-BY-COUNTRY REPORT
C.Specific instructions for filling in the country-by-country report
2.List of all the Constituent Entities of the MNE Group included in each aggregation per tax jurisdiction (Table 2)
2.1.Constituent Entities resident in the tax jurisdiction
The reporting MNE shall list, on a tax jurisdiction-by-tax jurisdiction basis and by legal entity name, all the Constituent Entities of the MNE Group which are resident for tax purposes in the relevant tax jurisdiction. As stated in point 2 of the general instructions with regard to permanent establishments, however, the permanent establishment shall be listed by reference to the tax jurisdiction in which it is situated. The legal entity of which it is a permanent establishment shall be noted.
2.2.Tax jurisdiction of organisation or incorporation if different from tax jurisdiction of residence
The reporting MNE shall report the name of the tax jurisdiction under whose laws the Constituent Entity of the MNE Group is organised or incorporated if it is different from the tax jurisdiction of residence.
2.3.Main business activity(ies)
The reporting MNE shall determine the nature of the main business activity(ies) carried out by the Constituent Entity in the relevant tax jurisdiction, by ticking one or more of the appropriate boxes.
Inserted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.