Business rules Country-by-Country XML V. 08/11/2017

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1 Businss uls County-by-County XML V. 08/11/2017 Elmnt Attibut Siz Input Rquimnt BUSINESS RULES TYPE ERROR ACK Xpath I.Mssag Had CBC_OECD Vsion xsd: sting Mandatoy Mandatoy = WongVsion cbc:cbc_oecd/@vsion iso:county Cod_Typ This lmnt idntifis th domstic county cod of th Rpoting cbc:cbc_oecd/cbc:mssagspc/cbc:tansmittingcou TansmittingCounty 2 digits Entity s county of sidnc. Must qual «BE» TansmittingCountyBE nty RcivingCounty Mssag MssagRfID 2 digits Max.100 s iso:county Cod_Typ cbc:mssa g_e Whn submitting a pot to FPS Financ, this valu must qual «BE». RcivingCountyBE cbc:cbc_oecd/cbc:mssagspc/cbc:rcivingcount y num Must qual «CBC» cbc:cbc_oecd/cbc:mssagspc/cbc:mssag xsd: sting Stuctuing th MssagRdId in th following fomat: cbc:cbc_oecd/cbc:mssagspc/cbc:mssagrfid BE0XXXXXXXXX-GUID wh: o BE0XXXXXXXXX is th numb BCE/KBO (Cossoads Bank fo Entpiss) of th RpotingEntity o (-) is a dash bfo th GUID MsRfIDNotVal // o GUID is a globally uniqu idntifi MsIDNotUniq This uniqu numb idntifis th paticula mssag bing snt. MssagIndic cbc:cbcm ssag Indic_Enu m Mandatoy RpotingPiod xsd:data This lmnt idntifis th typ of mssag bing snt and must b psnt within th CbC-fil submittd to FPS Financ. At this momnt mssags can contain only nw infomation. This valu must qual «CBC401». MssIndicNotAllow d cbc:cbc_oecd/cbc:mssagspc/cbc:mssagin dic Last day of th poting piod (i.. fiscal ya of th MNE Goup) to which th mssag lats in YYYY-MM-DD fomat. If xcptionally th poting piod dos not cospond to a full 1 month fiscal ya, th lngth of th poting piod should b indicatd in th optional Waning lmnt. RpotPNotOk cbc:cbc_oecd/cbc:mssagspc/cbc:rpotingpiod Timstamp xsd :datti m Th fomat to us is YYYY-MM-DD T hh:mm:ss. E.g T14:37:40 cbc:cbc_oecd/cbc:mssagspc/cbc:timstamp

2 Businss uls County-by-County XML V. 08/11/2017 Elmnt Attibut Siz Input Rquimnt BUSINESS RULES TYPE ERROR ACK Xpath II. Oganisatio npaty_typ RsCountyCod TIN II b. TIN TIN issudby II d. Oganisatio n Nam II. Addss_T yp Nam CountyCod Min 1 cha CountyCo d_ TIN_ iso:county Cod_Typ Nam Oganisati on_ iso:county Cod_Typ Mandatoy Mandatoy (Mandatoy) (Mandatoy) This data lmnt must contain th county cod(s) of th tax juisdiction(s) of th Constitunt Entity (o in cas of a pmannt stablishmnt that is a Constitunt Entity, th juisdiction in which such pmannt stablishmnt is subjct to tax). Th Tax Idntification Numb (BE TIN) as known by th FPS Financ must b submittd fo th RpotingEntity Th Tax Idntification Numb usd by th tax administation of th tax juisdiction of th Constitunt Entity is to b mandatoily povidd. This attibut dscibs th juisdiction that issud th TIN. Mandatoy if TIN is compltd. Fo Rpoting Entitis th TIN issud by «BE» must b submittd. This attibut dscibs th juisdiction that issud th TIN. Fo Constitunt Entitis, th issuing juisdiction must b submittd. This lmnt should contain th full lgal nam of th Entity, including th domstic dsignation fo th lgal fom, as indicatd in its aticls of incopoation o any simila documnt. This lmnt povids th county cod associatd with th addss of th Entity involvd. BETINRpotingEntityM andatoy NOTIN NoIssudByTINRpotin gentity TINNoIssudBy RpotingEntity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:e ntity/cbc:rscountycod cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity/cbc:rscountycod RpotingEntity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:e ntity/cbc:tin cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity/cbc:tin RpotingEntity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:e ntity/cbc:tin cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity/cbc:tin RpotingEntity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:e ntity/cbc:nam cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity/cbc:nam RpotingEntity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:e ntity/cbc:addss/cbc:countycod cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity/cbc:addss/cbc:countycod AddssF xsd: sting AddssF cannot b usd alon => AddssFix is a mandatoy lmnt. If th AddssF lmnt is usd, th City and Postcod infomation should still b ntd in th appopiat AddssFix lmnt fo th AddssConstEntNotCo mplt cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity/cbc:addss/cbc:addssfix/cb c:city cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity/cbc:addss/cbc:addssfix/cb c:postcod AddssF cannot b usd alon => AddssFix (City) is a mandatoy lmnt. RpotingEntity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:e ntity/cbc:addss/cbc:addssfix/cbc:city

3 Businss uls County-by-County XML V. 08/11/2017 III. CbC Body III a. Rpoting Entity III b. CbC Rpots III b. CbC Rpots Summay Elmnt Attibut Siz Input Rquimnt BUSINESS RULES TYPE ERROR ACK Xpath CbCBody RpotingEntity Entity RpotingRol DocSpc CbcRpots DocSpc RsCountyCod Summay Rvnus PofitOLoss TaxPaid cucod cucod CbcB ody_ Coctabl Rpoting Entity_Typ Ogan isationpat y_ CbcRpoti ngrol_en um Stf :DocSp c_ Co ctablcbc Rpot_Ty p Stf :DocSp c_ CountyCo d_ MonA mnt_ cuco d_ MonA mnt_ cuco d_ (Mandatoy) (Mandatoy) This lmnt (sction) is mandatoy and must contain th infomation on th Constitunt Entitis, th Rpoting Entity and th ky indicatos of both th MNE Goup as a whol and th individual Constitunt Entitis. This lmnt contains th idntifying infomation fo th ntity of th MNE Goup that nsus th ppaation and filing of th CbC Rpot. This lmnt is mandatoy whn th mssag contains nw infomation (MssagIndic = CBC401) This lmnt contains th idntifying infomation fo th Rpoting Entity. Th RpotingRol lmnt spcifis th ol of th Rpoting Entity with spct of th filing of th CbC Rpot. Possibl valus a : CBC701 Ultimat Pant Entity CBC702 Suogat Pant Entity CBC703 Local Filing DocSpc idntifis th paticula RpotingEntity within th CbC mssag bing tansmittd. ( fo futh guidanc on th DocIndic and stuctu DocRfId, s th gnal DocSpc sction blow). Th CbC Rpots lmnt should b patd fo ach tax juisdiction in which th MNE Goup opats though on o mo Constitunt Entitis. This lmnt is mandatoy whn th mssag contains nw infomation (MssagIndic = CBC401) DocSpc idntifis th paticula pot within th CbC mssag bing tansmittd. ( fo futh guidanc on th DocIndic and stuctu DocRfId, s th gnal DocSpc sction blow). This lmnt should contain th county cod of th tax juisdiction fo which th summay of ky indicatos and th list of Constitunt Entitis and thi businss activitis is ppad. Only on RsCountyCod is pmittd. This lmnt contains th ky indicatos of th MNE Goup s businss activitis in on paticula tax juisdiction. Th mandatoy infomation to b povidd fo th Rvnus lmnt and its sub lmnts is povidd in th sction IIIb. CbC Rpots Summay Rvnus that is mntiond blow This lmnt should contain th sum of th pofit o loss bfo incom tax fo all Constitunt Entitis sidnt fo tax puposs in th lvant tax juisdiction. Th pofit o loss bfo incom tax should includ all xtaodinay incom and xpns itms. All amounts must b povidd in full units (without dcimals) and any ngativ valus should b ntd with a (-) in font of th amount (.g. EUR -100) All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. Th total amount of incom tax actually paid duing th lvant fiscal ya by all Constitunt Entitis sidnt fo tax puposs in th lvant tax juisdiction should b povidd. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. RpotingEntityMandato y CbcRpotsMandatoy cbc:cbc_oecd/cbc:cbcbody cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:e ntity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:r potingrol cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:d ocspc cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:docs pc cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:rsc ountycod cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:rvnus cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:pofitoloss cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:taxpaid

4 Businss uls County-by-County XML V. 08/11/2017 Elmnt Attibut Siz Input Rquimnt BUSINESS RULES TYPE ERROR ACK Xpath TaxAccud cucod MonA mnt_ cucod_ Th sum of th accud cunt tax xpns codd on taxabl pofits o losss of th ya of poting of all Constitunt Entitis sidnt fo tax puposs in th lvant tax juisdiction should b povidd. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:taxaccud Capital cucod MonA mnt_ cucod_ Th sum of th statd capital of all Constitunt Entitis sidnt fo tax puposs in th lvant tax juisdiction should b povidd. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:capital Eanings cucod Cbc :MonA mnt_ cucod_ Th sum of th accumulatd anings fo all Constitunt Entitis sidnt fo tax puposs in th lvant tax juisdiction as of th nd of th ya should b povidd. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:eanings NbEmploys Xsd :intg Th total numb of mploys on a fulltim quivalnt (FTE) basis of all Constitunt Entitis sidnt fo tax puposs in th lvant tax juisdiction should b povidd. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:nbemploys Assts cucod MonAmnt_ cucod_ Th sum of th nt book valus of tangibl assts of all Constitunt Entitis sidnt fo tax puposs in th lvant tax juisdiction should b povidd. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:assts III b. CbC Rpots Summay - Rvnus Unlatd cucod MonA mnt_ cucod_ Th sum of vnus of all th Constitunt Entitis of th MNE Goup in th lvant tax juisdiction gnatd fom tansactions with indpndnt patis should b povidd h. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:rvnus/cbc:unlatd Rlatd cucod MonA mnt_ cucod_ Th sum of vnus of all th Constitunt Entitis of th MNE Goup in th lvant tax juisdiction gnatd fom tansactions with associatd ntpiss should b povidd h. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:sum may/cbc:rvnus/rlatd Total cucod MonAmnt_ cucod_ Th sum of th Unlatd and Rlatd lmnts should b ntd in th total vnus. All amounts must b accompanid by th appopiat 3 cuncy cod basd on th ISO 4217 Alpha 3 Cuncy Cod Standad. cbc:cbc_oecd/cbc:cbc:body/cbc:cbcrpots/cbc:sum may/cbc:rvnus/cbc:total

5 Businss uls County-by-County XML V. 08/11/2017 III b. CbC Rpots Constitunt Entitis Elmnt Attibut Siz Input Rquimnt BUSINESS RULES TYPE ERROR ACK Xpath ConstEntitis Ogan isationpat y_ Th ConstEntitis lmnt is to b patd fo ach Constitunt Entity ( including th Rpoting Entity, if applicabl) that is sidnt fo tax puposs o subjct to tax as a pmannt stablishmnt in th lvant tax juisdiction. Th idntifying infomation should b ntd, using th OganisationPaty_. cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:constentity IncopCountyCod Count ycod_ty p (Mandatoy) Th tax juisdiction und whos laws a Constitunt Entity of th MNE Goup is oganisd o incopoatd should b indicatd h, if such tax juisdiction is diffnt fom th juisdiction of sidnc of th Constitunt Entity cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:incopcountycod BizActivitis CbcBi zactivityty p_enumt yp Th natu of th main businss activity(is) caid out by a Constitunt Entity in th lvant tax juisdiction should b spcifid, by slcting at last on of th following cods : CBC501 Rsach and Dvlopmnt CBC502 Holding o Managing intllctual popty CBC503 Puchasing o Pocumnt CBC504 Manufactuing o Poduction CBC505 Sals, Makting o Distibution CBC506 Administativ, Managmnt o Suppot Svics CBC507 Povision of Svics to unlatd patis CBC508 Intnal Goup Financ CBC509 Rgulatd Financial Svics CBC510 Insuanc CBC511 Holding shas o oth quity instumnts CBC512 Domant CBC513 Oth XMLNotVald cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:bizactivitis III c. Additional Info OthEntityInfo AdditionalInfo Max s StingMaxL ngthfol ongtxt_t yp Coctabl Additional Info_ CbC513 (Oth) This valu should b only slctd in cas th businss activitis of th Constitunt Entity cannot b accuatly flctd though th slction of on o mo of th oth cods. If th Oth cod (CBC513) is slctd, futh infomation is to b povidd in th OthEntityInfo lmnt. In cas additional infomation dos not solly lat to a spcific Constitunt Entity, but also has lvanc fo th MNE Goup as a whol, such infomation should instad b povidd in th AdditionalInfo lmnt. This optional lmnt allows any futh bif infomation o xplanation to b ntd that is dmd ncssay o that would facilitat th undstanding of th compulsoy infomation povidd in th oth lmnts of th CbC XML Schma in a f tkst fomat, povidd such infomation dos not solly lat to a spcific Constitunt Entity. If AdditionalInfo is latd to a spcific Constitunt Entity, it should b ntd in th OthEntityElmnt of th concnd Constitunt Entity. /OthEntity InfoMandatoy cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:cons tentitis/cbc:othentityinfo cbc:cbc_oecd/cbc:cbcbody/cbc:additionalinfo

6 Businss uls County-by-County XML V. 08/11/2017 DocSpc Elmnt Attibut Siz Input Rquimnt BUSINESS RULES TYPE ERROR ACK Xpath DocIndic Stf :OECD DocIn dic_enumt yp Must b on of: OECD0 = Rsnt Data* OECD1 = Nw Data OECD2 = Coctd Data OECD3 = Dltion of Data OECD10 = Rsnt Tst Data OECD11 = Nw Tst Data OECD12 = Coctd Tst Data OECD13 = Dltion of Tst Data Fo th poting ya 2016 only OECD1 (Nw DATA) is authoizd. Only on typ of data should b containd within any singl initial mssag. OECD2 (coctions) and OECD3 (dltion of Data) will b only accptd aft th intnational xchang of th initial nw CbC pots taks plac, i.. aft Jun 2018 DocNotAllowd//Do cindicmixd Rpoting Entity : cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:d ocspc CbC Rpots cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:docs pc AdditionalInfo cbc:cbc_oecd/cbc:cbcbody/cbc:additionalinfo DocRfID Max. 200 Chaact s *Th snd option ( OECD0) should only b usd fo th Rpoting Entity lmnt, in cas nw infomation is povidd in ith th CbC Rpots and/o th Additional Info lmnts and th Rpoting Entity lmnt has alady bn snt. xsd: sting DocRfID : BE[Fiscal ya to which th data lats]-guid: - BE[Fiscal ya to which th data lats]: (.g. BE2017) - (-) : a dash - <GUID> : is a globally uniqu idntifi Th maximum lngth of th lmnt DocRf is 200 s. DocRfIDNotVal // DocRfIDNotUniq Rpoting Entity cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:d ocspc/stf:docrfid CbC Rpots cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:docs pc/stf:docrfid AdditionalInfo cbc:cbc_oecd/cbc:cbcbody/cbc:additionalinfo/cbc:do cspc/stf:docrfid This data lmnt must b a uniqu idntifi of th spcific pot it is containd in. CoDocRfID Max. 200 Chaact s Xsd :sting Th CoDocRfID fncs th DocRfID of th lmnt to b coctd o dltd. It must always f to th latst fnc of th cod (DocRfID) that was snt. A CoDocRfID can only b povidd whn th DocRfID is ith OECD2 (Coction) o OECD3 (Dltion). A coction o dltion will not b accptd without a valid CoDocRfID. Fo fnc ya 2016, coctions will b only accptd aft th intnational xchang of th initial nw CbC pots taks plac, i.. aft Jun 2018 CoDocRfIDNOTfoNE W RpotingEntity: cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:d ocspc/stf:codocrfid CbcRpots: cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:docs pc/stf:codocrfid AdditionalInfo: cbc:cbc_oecd/cbc:cbcbody/cbc:additionalinfo/cbc:do cspc/stf:codocrfid CoMssagRfID N/A Sinc th DocRfID is uniqu in spac and tim, this lmnt is not usd fo CbC CoMssRfIDNotfoNE W MssagSpc cbc:cbc_oecd/cbc:mssagspc/cbc:comssagrf Id RpotingEntity: cbc:cbc_oecd/cbc:cbcbody/cbc:rpotingentity/cbc:d ocspc/stf:comssagrfid CbCRpots: cbc:cbc_oecd/cbc:cbcbody/cbc:cbcrpots/cbc:docs

7 Businss uls County-by-County XML V. 08/11/2017 pc/stf:comssagrfid AdditionalInfo: cbc:cbc_oecd/cbc:cbcbody/cbc:additionalinfo/cbc:do cspc/stf:comssagrfid

8 Businss uls County-by-County XML V. 08/11/2017 IV. All XSDschma lmnts Elmnt Attibut Siz Input Rquimnt BUSINESS RULES TYPE ERROR ACK Xpath All lmnts and its contnt xsd: fil Mandatoy Following spcial Chaacts a pohibitd (Doubl hash)--(and cannot b placd) (Slash Astisk) /* (and cannot b placd) (Ampsand Hash) &# (and cannot b placd) Following spcial Chaacts a pmittd but should b placd to confom th XML schma bst pactics (Ampsand) & (and can b placd by &) ChaNotAllowd ( Lss Than) < (and can b placd by <) (Apostoph) ' (o can b placd by ') (Quotation Mak) " (o can b placd by ") (Gat Than) > (o can b placd by >) V. All XSDschma lmnts VI. Enti XML-fil VII. Enti XML-fil All psnt lmnts and its contnt xsd :fil Mandatoy No lmnts psnt within a Nw CbC fil may b lft blank o filld up with on o mo blank spacs. NoBlankContntAllowd Max. Siz xsd: fil 100MB Encoding xsd: fil Encoding = "UTF-8" NoUTF8

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