CbC XML Schema v2.0 Example

Summary

This document is a sample XML file illustrating how a Country-by-Country Reporting (CbCR) submission should be structured using the OECD CbC XML Schema version 2.0, as published by the Cayman Islands Department for International Tax Cooperation (DITC). It is not a rule or notice imposing new requirements itself, but a technical or reference example showing the correct XML tags and structure that a Reporting Entity would use when preparing a CbC report for electronic filing with DITC.

• MessageSpec
• ReportingEntity
• CbcReports
• Summary financial data
• ConstEntities
• AdditionalInfo elements

The example demonstrates fields such as sending and receiving country codes, message type indicators, reporting period, reporting entity details, per-jurisdiction financial summaries (revenues, profit or loss, tax paid or accrued, capital, earnings, employees, assets), and constituent entity information with business activity codes. It is intended as a practical reference for entities or their service providers building CbC XML files to ensure schema compliance before submission through the DITC portal.

Because this is illustrative sample data (with placeholder names like 'Reporting Entity Name 1' and fictitious figures), it does not itself create legal obligations; any filing obligations derive from the underlying CbCR legislation and related DITC guidance, not from this example file.

Applies to

Multinational enterprise groups subject to Cayman Islands CbCR requirements, Cayman Islands constituent entities of MNE groups, Reporting entities filing Country-by-Country reports with DITC