Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations
This publication contains the OECD's standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.
The first and current 2017 version of the CbC XML Status Message Schema and User Guide is applicable for all exchanges until 31 December 2020, whereas the second,the June 2019 new version will be in use as from 1 January 2021.
From an IT perspective, jurisdictions rely on the CbC XML Schema, developed by the OECD as part of BEPS Action 13, for exchanging the information with each other and, in many instances, to receive information from the reporting MNE Groups.
The CbC Status Message XML Schema allows Competent Authorities that have received CbC Reports through the CbC XML Schema to report back to the sending Competent Authority, whether the file received contained any file and/or correction-related record errors.
- 27/06/2019 - OECD releases international exchange framework for CRS-related mandatory disclosure rules and updates its XML schemas for the exchange of CRS, CbC and tax ruling information
- 20/09/2017 - OECD releases IT-tools to support exchange of tax information policies
- 22/03/2016 - OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports
- OECD work on Country-By-Country Reporting
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