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GRI 207: Tax·Disclosure GRI 207-4

Country-by-country reporting

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Juridische status

GRI 207: Tax 2019 remains the applicable GRI Topic Standard for tax reporting and is effective for reporting on or after 1 January 2021.

Officiële Global Reporting Initiative-bron openen ↗ Delen

Gepubliceerd paspoort

Laatst beoordeeld op 2026-08-01

Beoordeeld door Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Standaard

GRI 207: Tax

Disclosure GRI 207-4 · 2019

Van kracht

2021-01-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-08-01

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Voor deze disclosure

43LRA preparation fields 43beweringen te toetsen 43bewijsgebieden

Kern van de disclosure

For each tax jurisdiction, the organization reports the names of resident entities, its primary activities, the number of employees and calculation basis, third-party revenue, revenue from intra-group transactions with other tax jurisdictions, profit or loss before tax, tangible assets other than cash and cash equivalents, corporate income tax paid on a cash basis, current corporate income tax accrued on profit or loss, and the reasons for the difference between accrued tax and the tax that would result from applying the statutory rate to profit or loss before tax.

Country-by-country figures are generally reported at the level of tax jurisdictions rather than individual entities. Entity names are listed separately, while the financial, employee and tax data are consolidated for all resident entities in the jurisdiction.

The organization uses the period covered by its most recent audited consolidated financial statements or publicly filed financial information. If the required country-level information is not available for that period, it can use the immediately preceding audited or publicly filed period and explain the difference.

Third-party revenue, profit or loss before tax, tangible assets and cash corporate income tax are reconciled so that the sum across all tax jurisdictions equals the corresponding amount in the audited or publicly filed financial information. Current tax accrued excludes deferred tax and provisions for uncertain tax positions.

Where reliable required information cannot be reported, the organization applies the relevant reason for omission. It should not exclude small, dormant or low-activity jurisdictions or replace unavailable required data with unsupported estimates.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Disclosure 207-4 requires an organization to report financial, economic and tax-related information for every tax jurisdiction in which entities included in its audited consolidated financial statements or publicly filed financial information are resident for tax purposes. The reporting population includes permanent establishments and dormant entities. Entities that are not resident in any tax jurisdiction are reported separately. Apply Disclosure 207-4 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting. Have the supporting records and the final response been reconciled?

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld	Wat vast te leggen	Aanwijzing voor bewijs	Eigenaar
All tax jurisdictions	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting all tax jurisdictions.	Tax / Finance / Sustainability Reporting
Financial reporting perimeter	Required scope basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting financial reporting perimeter.	Sustainability Reporting / data owner
Permanent establishments included	Required Guidance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting permanent establishments included.	Sustainability Reporting / data owner
Dormant entities included	Required Guidance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting dormant entities included.	Sustainability Reporting / data owner
Stateless entities identified	Required compilation control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stateless entities identified.	Sustainability Reporting / data owner
Stateless entities reported separately	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stateless entities reported separately.	Sustainability Reporting / data owner
Resident entity names	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting resident entity names.	Sustainability Reporting / data owner
Primary activities by jurisdiction	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting primary activities by jurisdiction.	Sustainability Reporting / data owner
Employee count	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee count.	People / Compliance / Sustainability Reporting
Employee calculation basis	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee calculation basis.	People / Compliance / Sustainability Reporting
Consistent employee methodology	Required Guidance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting consistent employee methodology.	People / Compliance / Sustainability Reporting
Permitted employee rounding	Guidance where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting permitted employee rounding.	People / Compliance / Sustainability Reporting
Other workers	Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting other workers.	Sustainability Reporting / data owner
Third-party revenue	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting third-party revenue.	Tax / Finance / Sustainability Reporting
Intra-group revenue with other tax jurisdictions	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting intra-group revenue with other tax jurisdictions.	Tax / Finance / Sustainability Reporting
Same-jurisdiction intra-group revenue	Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting same-jurisdiction intra-group revenue.	Tax / Finance / Sustainability Reporting
Profit/loss before tax	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting profit/loss before tax.	Tax / Finance / Sustainability Reporting
Tangible assets excluding cash and cash equivalents	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting tangible assets excluding cash and cash equivalents.	Sustainability Reporting / data owner
Net book value methodology	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting net book value methodology.	Sustainability Reporting / data owner
Corporate income tax paid on cash basis	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting corporate income tax paid on cash basis.	Tax / Finance / Sustainability Reporting
Withholding tax treatment	Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting withholding tax treatment.	Tax / Finance / Sustainability Reporting
Corporate income tax accrued	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting corporate income tax accrued.	Tax / Finance / Sustainability Reporting
Deferred tax excluded	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting deferred tax excluded.	Tax / Finance / Sustainability Reporting
Uncertain-tax-position provisions excluded	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting uncertain-tax-position provisions excluded.	Tax / Finance / Sustainability Reporting
Statutory-rate difference explanation	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting statutory-rate difference explanation.	Sustainability Reporting / data owner
Other category below 10% of difference	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting other category below 10% of difference.	Sustainability Reporting / data owner
Tax incentive duration and conditions	Additional GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting tax incentive duration and conditions.	Tax / Finance / Sustainability Reporting
Reporting period	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.	Sustainability Reporting / data owner
Most recent audited/public period used	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting most recent audited/public period used.	Sustainability Reporting / data owner
Preceding period used and explained	Permitted where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting preceding period used and explained.	Sustainability Reporting / data owner
Reconciliation of third-party revenue	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of third-party revenue.	Tax / Finance / Sustainability Reporting
Reconciliation of pre-tax result	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of pre-tax result.	Tax / Finance / Sustainability Reporting
Reconciliation of tangible assets	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of tangible assets.	Sustainability Reporting / data owner
Reconciliation of cash tax paid	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of cash tax paid.	Tax / Finance / Sustainability Reporting
Total employee remuneration	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting total employee remuneration.	People / Compliance / Sustainability Reporting
Employee taxes withheld and paid	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting employee taxes withheld and paid.	Tax / Finance / Sustainability Reporting
Customer taxes collected	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting customer taxes collected.	Tax / Finance / Sustainability Reporting
Industry and other government taxes	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting industry and other government taxes.	Tax / Finance / Sustainability Reporting
Significant uncertain tax positions	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting significant uncertain tax positions.	Tax / Finance / Sustainability Reporting
Intra-company debt and interest-rate basis	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting intra-company debt and interest-rate basis.	Sustainability Reporting / data owner
Currency translation method	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting currency translation method.	Sustainability Reporting / data owner
Acquisitions, disposals and residence changes	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and residence changes.	Sustainability Reporting / data owner
Reason for omission	Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ Subelementen van GRI 207-4 tonen (LRA-werkchecklist)

Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required scope basis. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required Guidance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required Guidance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required compilation control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required Guidance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Guidance where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Permitted where necessary. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

Hoe u dit voorbereidt

Collect and reconcile the records for: All tax jurisdictions; Financial reporting perimeter; Permanent establishments included; Dormant entities included; Stateless entities identified; Stateless entities reported separately; Resident entity names; Primary activities by jurisdiction; Employee count; Employee calculation basis; Consistent employee methodology; Permitted employee rounding; Other workers; Third-party revenue; Intra-group revenue with other tax jurisdictions; Same-jurisdiction intra-group revenue; Profit/loss before tax; Tangible assets excluding cash and cash equivalents; Net book value methodology; Corporate income tax paid on cash basis; Withholding tax treatment; Corporate income tax accrued; Deferred tax excluded; Uncertain-tax-position provisions excluded; Statutory-rate difference explanation; Other category below 10% of difference; Tax incentive duration and conditions; Reporting period; Most recent audited/public period used; Preceding period used and explained; Reconciliation of third-party revenue; Reconciliation of pre-tax result; Reconciliation of tangible assets; Reconciliation of cash tax paid; Total employee remuneration; Employee taxes withheld and paid; Customer taxes collected; Industry and other government taxes; Significant uncertain tax positions; Intra-company debt and interest-rate basis; Currency translation method; Acquisitions, disposals and residence changes; Reason for omission.

Apply Disclosure 207-4 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

Provide the reporting-period records and reconciliations for Disclosure 207-4: All tax jurisdictions; Financial reporting perimeter; Permanent establishments included; Dormant entities included; Stateless entities identified; Stateless entities reported separately; Resident entity names; Primary activities by jurisdiction; Employee count; Employee calculation basis; Consistent employee methodology; Permitted employee rounding; Other workers; Third-party revenue; Intra-group revenue with other tax jurisdictions; Same-jurisdiction intra-group revenue; Profit/loss before tax; Tangible assets excluding cash and cash equivalents; Net book value methodology; Corporate income tax paid on cash basis; Withholding tax treatment; Corporate income tax accrued; Deferred tax excluded; Uncertain-tax-position provisions excluded; Statutory-rate difference explanation; Other category below 10% of difference; Tax incentive duration and conditions; Reporting period; Most recent audited/public period used; Preceding period used and explained; Reconciliation of third-party revenue; Reconciliation of pre-tax result; Reconciliation of tangible assets; Reconciliation of cash tax paid; Total employee remuneration; Employee taxes withheld and paid; Customer taxes collected; Industry and other government taxes; Significant uncertain tax positions; Intra-company debt and interest-rate basis; Currency translation method; Acquisitions, disposals and residence changes; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Beter verzoek

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

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Methodenotitie

Contextnotitie

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

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Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering	Risico	Te controleren bewijs
All tax jurisdictions is reported accurately and completely.	The response omits, misclassifies or overstates all tax jurisdictions.	Approved source records, calculation files, reconciliations and review evidence supporting all tax jurisdictions.
Financial reporting perimeter is reported accurately and completely.	The response omits, misclassifies or overstates financial reporting perimeter.	Approved source records, calculation files, reconciliations and review evidence supporting financial reporting perimeter.
Permanent establishments included is reported accurately and completely.	The response omits, misclassifies or overstates permanent establishments included.	Approved source records, calculation files, reconciliations and review evidence supporting permanent establishments included.
Dormant entities included is reported accurately and completely.	The response omits, misclassifies or overstates dormant entities included.	Approved source records, calculation files, reconciliations and review evidence supporting dormant entities included.
Stateless entities identified is reported accurately and completely.	The response omits, misclassifies or overstates stateless entities identified.	Approved source records, calculation files, reconciliations and review evidence supporting stateless entities identified.
Stateless entities reported separately is reported accurately and completely.	The response omits, misclassifies or overstates stateless entities reported separately.	Approved source records, calculation files, reconciliations and review evidence supporting stateless entities reported separately.
Resident entity names is reported accurately and completely.	The response omits, misclassifies or overstates resident entity names.	Approved source records, calculation files, reconciliations and review evidence supporting resident entity names.
Primary activities by jurisdiction is reported accurately and completely.	The response omits, misclassifies or overstates primary activities by jurisdiction.	Approved source records, calculation files, reconciliations and review evidence supporting primary activities by jurisdiction.
Employee count is reported accurately and completely.	The response omits, misclassifies or overstates employee count.	Approved source records, calculation files, reconciliations and review evidence supporting employee count.
Employee calculation basis is reported accurately and completely.	The response omits, misclassifies or overstates employee calculation basis.	Approved source records, calculation files, reconciliations and review evidence supporting employee calculation basis.
Consistent employee methodology is reported accurately and completely.	The response omits, misclassifies or overstates consistent employee methodology.	Approved source records, calculation files, reconciliations and review evidence supporting consistent employee methodology.
Permitted employee rounding is reported accurately and completely.	The response omits, misclassifies or overstates permitted employee rounding.	Approved source records, calculation files, reconciliations and review evidence supporting permitted employee rounding.
Other workers is reported accurately and completely.	The response omits, misclassifies or overstates other workers.	Approved source records, calculation files, reconciliations and review evidence supporting other workers.
Third-party revenue is reported accurately and completely.	The response omits, misclassifies or overstates third-party revenue.	Approved source records, calculation files, reconciliations and review evidence supporting third-party revenue.
Intra-group revenue with other tax jurisdictions is reported accurately and completely.	The response omits, misclassifies or overstates intra-group revenue with other tax jurisdictions.	Approved source records, calculation files, reconciliations and review evidence supporting intra-group revenue with other tax jurisdictions.
Same-jurisdiction intra-group revenue is reported accurately and completely.	The response omits, misclassifies or overstates same-jurisdiction intra-group revenue.	Approved source records, calculation files, reconciliations and review evidence supporting same-jurisdiction intra-group revenue.
Profit/loss before tax is reported accurately and completely.	The response omits, misclassifies or overstates profit/loss before tax.	Approved source records, calculation files, reconciliations and review evidence supporting profit/loss before tax.
Tangible assets excluding cash and cash equivalents is reported accurately and completely.	The response omits, misclassifies or overstates tangible assets excluding cash and cash equivalents.	Approved source records, calculation files, reconciliations and review evidence supporting tangible assets excluding cash and cash equivalents.
Net book value methodology is reported accurately and completely.	The response omits, misclassifies or overstates net book value methodology.	Approved source records, calculation files, reconciliations and review evidence supporting net book value methodology.
Corporate income tax paid on cash basis is reported accurately and completely.	The response omits, misclassifies or overstates corporate income tax paid on cash basis.	Approved source records, calculation files, reconciliations and review evidence supporting corporate income tax paid on cash basis.
Withholding tax treatment is reported accurately and completely.	The response omits, misclassifies or overstates withholding tax treatment.	Approved source records, calculation files, reconciliations and review evidence supporting withholding tax treatment.
Corporate income tax accrued is reported accurately and completely.	The response omits, misclassifies or overstates corporate income tax accrued.	Approved source records, calculation files, reconciliations and review evidence supporting corporate income tax accrued.
Deferred tax excluded is reported accurately and completely.	The response omits, misclassifies or overstates deferred tax excluded.	Approved source records, calculation files, reconciliations and review evidence supporting deferred tax excluded.
Uncertain-tax-position provisions excluded is reported accurately and completely.	The response omits, misclassifies or overstates uncertain-tax-position provisions excluded.	Approved source records, calculation files, reconciliations and review evidence supporting uncertain-tax-position provisions excluded.
Statutory-rate difference explanation is reported accurately and completely.	The response omits, misclassifies or overstates statutory-rate difference explanation.	Approved source records, calculation files, reconciliations and review evidence supporting statutory-rate difference explanation.
Other category below 10% of difference is reported accurately and completely.	The response omits, misclassifies or overstates other category below 10% of difference.	Approved source records, calculation files, reconciliations and review evidence supporting other category below 10% of difference.
Tax incentive duration and conditions is reported accurately and completely.	The response omits, misclassifies or overstates tax incentive duration and conditions.	Approved source records, calculation files, reconciliations and review evidence supporting tax incentive duration and conditions.
Reporting period is reported accurately and completely.	The response omits, misclassifies or overstates reporting period.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.
Most recent audited/public period used is reported accurately and completely.	The response omits, misclassifies or overstates most recent audited/public period used.	Approved source records, calculation files, reconciliations and review evidence supporting most recent audited/public period used.
Preceding period used and explained is reported accurately and completely.	The response omits, misclassifies or overstates preceding period used and explained.	Approved source records, calculation files, reconciliations and review evidence supporting preceding period used and explained.
Reconciliation of third-party revenue is reported accurately and completely.	The response omits, misclassifies or overstates reconciliation of third-party revenue.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of third-party revenue.
Reconciliation of pre-tax result is reported accurately and completely.	The response omits, misclassifies or overstates reconciliation of pre-tax result.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of pre-tax result.
Reconciliation of tangible assets is reported accurately and completely.	The response omits, misclassifies or overstates reconciliation of tangible assets.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of tangible assets.
Reconciliation of cash tax paid is reported accurately and completely.	The response omits, misclassifies or overstates reconciliation of cash tax paid.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation of cash tax paid.
Total employee remuneration is reported accurately and completely.	The response omits, misclassifies or overstates total employee remuneration.	Approved source records, calculation files, reconciliations and review evidence supporting total employee remuneration.
Employee taxes withheld and paid is reported accurately and completely.	The response omits, misclassifies or overstates employee taxes withheld and paid.	Approved source records, calculation files, reconciliations and review evidence supporting employee taxes withheld and paid.
Customer taxes collected is reported accurately and completely.	The response omits, misclassifies or overstates customer taxes collected.	Approved source records, calculation files, reconciliations and review evidence supporting customer taxes collected.
Industry and other government taxes is reported accurately and completely.	The response omits, misclassifies or overstates industry and other government taxes.	Approved source records, calculation files, reconciliations and review evidence supporting industry and other government taxes.
Significant uncertain tax positions is reported accurately and completely.	The response omits, misclassifies or overstates significant uncertain tax positions.	Approved source records, calculation files, reconciliations and review evidence supporting significant uncertain tax positions.
Intra-company debt and interest-rate basis is reported accurately and completely.	The response omits, misclassifies or overstates intra-company debt and interest-rate basis.	Approved source records, calculation files, reconciliations and review evidence supporting intra-company debt and interest-rate basis.
Currency translation method is reported accurately and completely.	The response omits, misclassifies or overstates currency translation method.	Approved source records, calculation files, reconciliations and review evidence supporting currency translation method.
Acquisitions, disposals and residence changes is reported accurately and completely.	The response omits, misclassifies or overstates acquisitions, disposals and residence changes.	Approved source records, calculation files, reconciliations and review evidence supporting acquisitions, disposals and residence changes.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

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Approach to tax → Kaart Tax governance, control, and risk management → Kaart Stakeholder engagement and management of concerns related to tax → Kaart Alle disclosures bekijken →

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Datapunt 1	✓ p.213	onduidelijk	✓ p.87
Datapunt 2	✓ p.214	—	✓ p.90

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