{"columns":[{"name":"DATAFLOW","type":"large_string"},{"name":"REF_AREA","type":"large_string"},{"name":"MEASURE","type":"large_string"},{"name":"OBS_VALUE","type":"large_string"}],"n_rows":437,"rows_kept":437,"cut":false,"text_format":"parquet-jsonl-2026-10-02","bounds":{"document_bytes":16777216,"package_text_limit_bytes":33554432,"package_text_slack_bytes":1024,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096,"vector_min":64,"vector_head_fixed":16,"vector_head_variable":64,"kv_value_chars":1048576,"nesting_max":64,"binary_text":true},"cells_cut":0,"cells_bad_utf8":0,"cells_raw":0,"cells_binary":0,"cells_binary_text":0,"cells_vector":0,"n_row_groups":1,"reader":"pyarrow 23.0.1, python 3.13","created_by":"Polars","schema":{"fields":[{"name":"DATAFLOW","type":"large_string","nullable":true,"metadata":null,"children":null},{"name":"REF_AREA","type":"large_string","nullable":true,"metadata":null,"children":null},{"name":"MEASURE","type":"large_string","nullable":true,"metadata":null,"children":null},{"name":"OBS_VALUE","type":"large_string","nullable":true,"metadata":null,"children":null}],"parquet":"required group field_id=-1 root {\n  optional binary field_id=-1 DATAFLOW (String);\n  optional binary field_id=-1 REF_AREA (String);\n  optional binary field_id=-1 MEASURE (String);\n  optional binary field_id=-1 OBS_VALUE (String);\n}\n"},"kv_metadata":[["ARROW:schema",{"$cut":{"chars":348,"head":""}}]]}
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VGB","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BGR","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BGR","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HRV","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DEU","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GGY","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GGY","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NGA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NOR","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NOR","THRESHOLD","NOK 6.5 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVN","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZAF","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZAF","THRESHOLD","ZAR 10 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUN","UPE","01-Jan-20"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUN","THRESHOLD","TND 1.638,800 million "]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SYC","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LIE","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LIE","THRESHOLD","CHF 900 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SGP","THRESHOLD","SGD 1.125 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","QAT","COMMENTS","Ultimate parent entities are in principle required to file a CbC report for reporting fiscal years commencing on or after 1 January 2017. However, for reporting fiscal years commencing before 1 January 2018 this obligation is waived where the MNE Group files a CbC report in another jurisdiction through a surrogate parent entity, subject to conditions."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZMB","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRC","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IDN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHE","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MNG","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GEO","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARG","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHS","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRA","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HRV","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CUW","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FIN","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HUN","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IND","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ITA","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAK","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SEN","THRESHOLD","XOF 491 967 750 000 (CFA Francs)"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PNG","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VNM","THRESHOLD","VND 18 000 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BLZ","THRESHOLD","USD 850 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUR","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ABW","THRESHOLD","AWG 1.5 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EGY","COMMENTS","Fiscal years ending on or after 31/12/2018"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRO","UPE","20-Dec-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRB","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DOM","THRESHOLD","DOP 38,800,000,000"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MNE","UPE","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","THA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARG","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EST","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NZL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVK","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LKA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","OMN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUS","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BEL","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BMU","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","COL","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CRI","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IRL","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ITA","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JEY","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JEY","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LVA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LUX","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","USA","DEADLINE","With income tax return"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","UKR","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ABW","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IMN","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","UKR","COMMENTS","Financial year ending by 31/12/2021 (but not earlier than the date when Ukraine joins the CbC MCAA)"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRL","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MDV","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JOR","UPE","01-Jan-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","COL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NLD","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JEY","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SYC","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DNK","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FIN","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GIB","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MUS","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NZL","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAK","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVN","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TCA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PRT","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JPN","UPE","01-Apr-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SGP","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VNM","UPE","01-May-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAC","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BLZ","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CUW","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","USA","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRO","THRESHOLD","DKK 5.6 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CPV","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ITA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MLT","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NGA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EST","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRA","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRA","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRC","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HKG","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NZL","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVK","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","POL","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","POL","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ROU","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SYC","COMMENTS","Fiscal years ending on or after 31/12/2019"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SGP","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MNG","UPE","01-Jan-20"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","OMN","UPE","01-Jan-20"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CPV","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CYM","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HUN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IMN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZAF","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARE","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PRT","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BLZ","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHN","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CIV","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CZE","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRC","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HKG","THRESHOLD","HKD 6.8 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISL","THRESHOLD","ISK 100 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IDN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MEX","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MEX","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NZL","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHE","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","UKR","UPE","01-Jan-22"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHR","UPE","01-Jan-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","OMN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SRB","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GEO","UPE","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CUW","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DEU","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IND","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IRL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NOR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PER","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SGP","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AIA","THRESHOLD","USD 850 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUT","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EGY","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GIB","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GIB","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARE","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LVA","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LTU","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LUX","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SEN","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MYS","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PNG","THRESHOLD","PGK 2.3 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SAU","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","USA","UPE","30-Jun-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","URY","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","UKR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HKG","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SRB","UPE","01-Jan-20"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GEO","DEADLINE","31 December in the year following the accounting year"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CIV","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MUS","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","THA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUS","THRESHOLD","AUD 1 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BMU","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VGB","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CIV","THRESHOLD","XOF 491 967 750 000"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DNK","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EST","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GAB","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HKG","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HUN","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IDN","THRESHOLD","IDR 11 trillion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MLT","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NLD","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAN","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GBR","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ROU","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BLZ","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRL","THRESHOLD","DKK 5.6 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MDV","UPE","01-Jan-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAR","UPE","01-Jan-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DOM","UPE","01-Jan-22"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","THA","THRESHOLD","THB 28,000,000,000"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZMB","UPE","31-Dec-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AIA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUS","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUT","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BMU","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HRV","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","POL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PNG","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","URY","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CPV","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRA","DEADLINE","7 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VGB","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BGR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HRV","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CUW","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CUW","THRESHOLD","NAFI 1.5 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FIN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DEU","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IND","UPE","01-Apr-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IND","THRESHOLD","INR 5 500 crore"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MCO","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NGA","THRESHOLD","NGN 160 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TCA","UPE","01-Jan-20"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PRT","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PRT","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SGP","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VNM","DEADLINE","See comments"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRO","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRB","UPE","01-Jan-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZMB","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GAB","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HKG","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ESP","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GBR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAC","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BMU","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CYM","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CRI","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DNK","THRESHOLD","DKK 5.6 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EGY","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IMN","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MUS","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MCO","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NLD","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NGA","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NOR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAK","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZAF","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SWE","THRESHOLD","SEK 7 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TCA","THRESHOLD","USD 850 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARE","THRESHOLD","AED 3 150 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LUX","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SYC","UPE","01-Jan-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MYS","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PNG","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRL","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JOR","DEADLINE","12 3/4 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","THA","UPE","01-Jan-21"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BEL","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GIB","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LUX","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JPN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MDV","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JOR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AIA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARG","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHS","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BEL","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHL","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHL","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHN","DEADLINE","5 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EGY","THRESHOLD","EGP 3 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","HUN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IRL","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MLT","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MLT","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","NLD","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GBR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KAZ","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KOR","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PER","THRESHOLD","PEN 2.7 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PNG","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","QAT","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","USA","THRESHOLD","USD 850 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BIH","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BIH","THRESHOLD","BAM 1.5 billion / EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MDV","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAR","THRESHOLD","MAD 8,122,500 thousand"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DOM","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MNE","DEADLINE","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CAN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MEX","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VNM","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ABW","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SRB","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUT","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CAN","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CYM","THRESHOLD","USD 850 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GAB","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DEU","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GGY","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISL","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IMN","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MEX","THRESHOLD","MXN 12 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LKA","UPE","01-Apr-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SWE","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARE","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LTU","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SMR","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SEN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SYC","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MYS","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SAU","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","URY","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SRB","THRESHOLD","EUR 750 million or near equivalent in domestic currency "]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRB","THRESHOLD","USD 850 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GEO","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISR","THRESHOLD","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BGR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EGY","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FIN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","UKR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BIH","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","FRO","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CZE","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","EST","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GRC","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISL","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVK","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ESP","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRA","COMMENTS","Local filing was suspended for reporting fiscal years commencing in 2016, subject to conditions."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VGB","COMMENTS","The British Virgin Islands has published guidance to suspend local filing pending legislative changes to remove the requirement"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VNM","COMMENTS","An ultimate parent entity resident in Viet Nam should prepare a CbC report within 90 days after the end of the reporting fiscal year. In all cases, a CbC report should be filed within 15 working days of receiving a request from the tax administration. Viet Nam does not apply local filing based on the BEPS Action 13 minimum standard. However, if a resident entity is a member of an MNE Group and the ultimate parent entity of that MNE Group is required to file a CbC report in its jurisdiction of residence, domestic law in Viet Nam provides that the resident entity should obtain a copy of that CbC report by the date when its income tax return is due and be prepared to provide this to the tax administration on request, subject to exceptions."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHR","THRESHOLD","BHD 342 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","OMN","THRESHOLD","OMR 300 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CPV","UPE","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MCO","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAK","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SWE","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TCA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LIE","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRB","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DOM","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MNE","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AIA","UPE","01-Jan-19"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUS","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CAN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","COL","THRESHOLD","81 million Tax Value Unit (UVT)"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CIV","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GAB","THRESHOLD","XOF 491 967 750 000 (CFA Francs)"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IDN","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PAN","UPE","01-Jan-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SVK","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ESP","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LKA","THRESHOLD","SKR 115 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GBR","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KAZ","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KOR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PER","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","POL","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LTU","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","QAT","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ROU","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHE","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAC","THRESHOLD","MOP 7 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LIE","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MNG","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISR","UPE","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","VGB","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KOR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SMR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","USA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ZMB","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ARG","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","AUT","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CAN","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CYM","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IMN","DEADLINE","12 months and a day"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ITA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LKA","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SWE","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KOR","THRESHOLD","KRW 1 trillion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LVA","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","PER","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SMR","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SMR","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JPN","THRESHOLD","JPY 100 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JPN","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MYS","THRESHOLD","MYR 3 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SAU","THRESHOLD","SAR 3.2 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","URY","UPE","01-Jan-17"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MAC","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUR","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHN","COMMENTS","Local filing was suspended for reporting fiscal years commencing in 2016."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JPN","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHE","COMMENTS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ISR","DEADLINE","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JOR","THRESHOLD","JOD 600,000,000"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHS","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CRI","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CZE","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","DNK","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KAZ","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LTU","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SEN","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","QAT","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ROU","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHS","THRESHOLD","USD 850 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BEL","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BRA","THRESHOLD","BRL 2.260 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHL","DEADLINE","6 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHN","THRESHOLD","RMB 5.5 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","COL","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CRI","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CZE","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","IRL","UPE","01-Jan-16"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MUS","UPE","01-Jul-18"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MCO","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ESP","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","JEY","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","KAZ","THRESHOLD","EUR 750 million"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LIE","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","QAT","THRESHOLD","QAR 3 billion"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","CHE","THRESHOLD","CHF 900 million (Swiss Francs)"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","ABW","DEADLINE","12 months"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BIH","DEADLINE","31 March of year following reporting year"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MNE","THRESHOLD","TBC"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","GGY","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","LVA","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","MYS","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","SAU","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","TUR","CBCR_LAW","Yes"]
["OECD.CTP.TPS:DSD_QDD_CBCREQ@DF_QDD_CBCREQ(1.0)","BHR","CBCR_LAW","Yes"]