{"columns":[{"name":"MEASURE","type":"string"},{"name":"REF_AREA","type":"string"},{"name":"value","type":"string"}],"n_rows":493,"rows_kept":493,"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":"parquet-cpp-arrow version 23.0.0","schema":{"fields":[{"name":"MEASURE","type":"string","nullable":true,"metadata":null,"children":null},{"name":"REF_AREA","type":"string","nullable":true,"metadata":null,"children":null},{"name":"value","type":"string","nullable":true,"metadata":null,"children":null}],"parquet":"required group field_id=-1 schema {\n  optional binary field_id=-1 MEASURE (String);\n  optional binary field_id=-1 REF_AREA (String);\n  optional binary field_id=-1 value (String);\n}\n"},"kv_metadata":[["ARROW:schema",{"$cut":{"chars":1024,"head":""}}],["pandas","{\"index_columns\": [], \"column_indexes\": [], \"columns\": [{\"name\": \"MEASURE\", \"field_name\": \"MEASURE\", \"pandas_type\": \"unicode\", \"numpy_type\": \"object\", \"metadata\": null}, {\"name\": \"REF_AREA\", \"field_name\": \"REF_AREA\", \"pandas_type\": \"unicode\", \"numpy_type\": \"object\", \"metadata\": null}, {\"name\": \"value\", \"field_name\": \"value\", \"pandas_type\": \"unicode\", \"numpy_type\": \"object\", \"metadata\": null}], \"attributes\": {}, \"creator\": {\"library\": \"pyarrow\", \"version\": \"23.0.0\"}, \"pandas_version\": \"2.3.3\"}"]]}
["CBCR_LAW","AUS","Yes"]
["CBCR_LAW","AUT","Yes"]
["CBCR_LAW","BEL","Yes"]
["CBCR_LAW","CAN","Yes"]
["CBCR_LAW","CHL","Yes"]
["CBCR_LAW","COL","Yes"]
["CBCR_LAW","CRI","Yes"]
["CBCR_LAW","CZE","Yes"]
["CBCR_LAW","DNK","Yes"]
["CBCR_LAW","EST","Yes"]
["CBCR_LAW","FIN","Yes"]
["CBCR_LAW","FRA","Yes"]
["CBCR_LAW","DEU","Yes"]
["CBCR_LAW","GRC","Yes"]
["CBCR_LAW","HUN","Yes"]
["CBCR_LAW","ISL","Yes"]
["CBCR_LAW","IRL","Yes"]
["CBCR_LAW","ISR","Yes"]
["CBCR_LAW","ITA","Yes"]
["CBCR_LAW","JPN","Yes"]
["CBCR_LAW","KOR","Yes"]
["CBCR_LAW","LVA","Yes"]
["CBCR_LAW","LTU","Yes"]
["CBCR_LAW","LUX","Yes"]
["CBCR_LAW","MEX","Yes"]
["CBCR_LAW","NLD","Yes"]
["CBCR_LAW","NZL","Yes"]
["CBCR_LAW","NOR","Yes"]
["CBCR_LAW","POL","Yes"]
["CBCR_LAW","PRT","Yes"]
["CBCR_LAW","SVK","Yes"]
["CBCR_LAW","SVN","Yes"]
["CBCR_LAW","ESP","Yes"]
["CBCR_LAW","SWE","Yes"]
["CBCR_LAW","CHE","Yes"]
["CBCR_LAW","TUR","Yes"]
["CBCR_LAW","GBR","Yes"]
["CBCR_LAW","USA","Yes"]
["CBCR_LAW","AIA","Yes"]
["CBCR_LAW","ARG","Yes"]
["CBCR_LAW","ABW","Yes"]
["CBCR_LAW","BHS","Yes"]
["CBCR_LAW","BHR","Yes"]
["CBCR_LAW","GGY","Yes"]
["CBCR_LAW","BRB","Yes"]
["CBCR_LAW","BLZ","Yes"]
["CBCR_LAW","BMU","Yes"]
["CBCR_LAW","BIH","Yes"]
["CBCR_LAW","BRA","Yes"]
["CBCR_LAW","VGB","Yes"]
["CBCR_LAW","BGR","Yes"]
["CBCR_LAW","CPV","Yes"]
["CBCR_LAW","CYM","Yes"]
["CBCR_LAW","CHN","Yes"]
["CBCR_LAW","CIV","Yes"]
["CBCR_LAW","HRV","Yes"]
["CBCR_LAW","CUW","Yes"]
["CBCR_LAW","DOM","Yes"]
["CBCR_LAW","EGY","Yes"]
["CBCR_LAW","FRO","Yes"]
["CBCR_LAW","GAB","Yes"]
["CBCR_LAW","GEO","Yes"]
["CBCR_LAW","GIB","Yes"]
["CBCR_LAW","GRL","Yes"]
["CBCR_LAW","HKG","Yes"]
["CBCR_LAW","IND","Yes"]
["CBCR_LAW","IDN","Yes"]
["CBCR_LAW","IMN","Yes"]
["CBCR_LAW","JEY","Yes"]
["CBCR_LAW","JOR","Yes"]
["CBCR_LAW","KAZ","Yes"]
["CBCR_LAW","LIE","Yes"]
["CBCR_LAW","MAC","Yes"]
["CBCR_LAW","MYS","Yes"]
["CBCR_LAW","MDV","Yes"]
["CBCR_LAW","MLT","Yes"]
["CBCR_LAW","MUS","Yes"]
["CBCR_LAW","MCO","Yes"]
["CBCR_LAW","MNG","Yes"]
["CBCR_LAW","MNE","Yes"]
["CBCR_LAW","MAR","Yes"]
["CBCR_LAW","NGA","Yes"]
["CBCR_LAW","OMN","Yes"]
["CBCR_LAW","PAK","Yes"]
["CBCR_LAW","PAN","Yes"]
["CBCR_LAW","PNG","Yes"]
["CBCR_LAW","PER","Yes"]
["CBCR_LAW","QAT","Yes"]
["CBCR_LAW","ROU","Yes"]
["CBCR_LAW","SMR","Yes"]
["CBCR_LAW","SAU","Yes"]
["CBCR_LAW","SEN","Yes"]
["CBCR_LAW","SRB","Yes"]
["CBCR_LAW","SYC","Yes"]
["CBCR_LAW","SGP","Yes"]
["CBCR_LAW","ZAF","Yes"]
["CBCR_LAW","LKA","Yes"]
["CBCR_LAW","THA","Yes"]
["CBCR_LAW","TUN","Yes"]
["CBCR_LAW","TCA","Yes"]
["CBCR_LAW","UKR","Yes"]
["CBCR_LAW","ARE","Yes"]
["CBCR_LAW","URY","Yes"]
["CBCR_LAW","VNM","Yes"]
["CBCR_LAW","ZMB","Yes"]
["CBCR_LAW","ALB","Yes"]
["CBCR_LAW","AND","Yes"]
["CBCR_LAW","ARM","Yes"]
["CBCR_LAW","AZE","Yes"]
["CBCR_LAW","BEN","Yes"]
["CBCR_LAW","BFA","Yes"]
["CBCR_LAW","CMR","Yes"]
["CBCR_LAW","COG","Yes"]
["CBCR_LAW","HND","Yes"]
["CBCR_LAW","KEN","Yes"]
["CBCR_LAW","MRT","Yes"]
["CBCR_LAW","MSR","Yes"]
["CBCR_LAW","TGO","Yes"]
["CBCR_LAW","TTO","Yes"]
["DEADLINE","ISR","12 months"]
["DEADLINE","ALB","12 months"]
["DEADLINE","AND","12 months"]
["DEADLINE","ARM","12 months"]
["DEADLINE","AZE","12 months"]
["DEADLINE","BEN","12 months"]
["DEADLINE","BFA","12 months"]
["DEADLINE","CMR","12 months"]
["DEADLINE","HND","12 months"]
["DEADLINE","KEN","12 months"]
["DEADLINE","MRT","12 months"]
["DEADLINE","MNE","12 months"]
["DEADLINE","MSR","12 months"]
["DEADLINE","TGO","12 months"]
["DEADLINE","TTO","12 months"]
["DEADLINE","AUS","12 months"]
["DEADLINE","AUT","12 months"]
["DEADLINE","BEL","12 months"]
["DEADLINE","CAN","12 months"]
["DEADLINE","COL","12 months"]
["DEADLINE","CRI","12 months"]
["DEADLINE","CZE","12 months"]
["DEADLINE","DNK","12 months"]
["DEADLINE","EST","12 months"]
["DEADLINE","FIN","12 months"]
["DEADLINE","FRA","12 months"]
["DEADLINE","DEU","12 months"]
["DEADLINE","GRC","12 months"]
["DEADLINE","HUN","12 months"]
["DEADLINE","ISL","12 months"]
["DEADLINE","IRL","12 months"]
["DEADLINE","ITA","12 months"]
["DEADLINE","JPN","12 months"]
["DEADLINE","KOR","12 months"]
["DEADLINE","LVA","12 months"]
["DEADLINE","LTU","12 months"]
["DEADLINE","LUX","12 months"]
["DEADLINE","MEX","12 months"]
["DEADLINE","NLD","12 months"]
["DEADLINE","NZL","12 months"]
["DEADLINE","NOR","12 months"]
["DEADLINE","POL","12 months"]
["DEADLINE","PRT","12 months"]
["DEADLINE","SVK","12 months"]
["DEADLINE","SVN","12 months"]
["DEADLINE","ESP","12 months"]
["DEADLINE","SWE","12 months"]
["DEADLINE","CHE","12 months"]
["DEADLINE","TUR","12 months"]
["DEADLINE","GBR","12 months"]
["DEADLINE","AIA","12 months"]
["DEADLINE","ARG","12 months"]
["DEADLINE","ABW","12 months"]
["DEADLINE","BHS","12 months"]
["DEADLINE","BHR","12 months"]
["DEADLINE","GGY","12 months"]
["DEADLINE","BRB","12 months"]
["DEADLINE","BLZ","12 months"]
["DEADLINE","BMU","12 months"]
["DEADLINE","VGB","12 months"]
["DEADLINE","BGR","12 months"]
["DEADLINE","CPV","12 months"]
["DEADLINE","CYM","12 months"]
["DEADLINE","CIV","12 months"]
["DEADLINE","HRV","12 months"]
["DEADLINE","CUW","12 months"]
["DEADLINE","DOM","12 months"]
["DEADLINE","EGY","12 months"]
["DEADLINE","FRO","12 months"]
["DEADLINE","GAB","12 months"]
["DEADLINE","GIB","12 months"]
["DEADLINE","GRL","12 months"]
["DEADLINE","HKG","12 months"]
["DEADLINE","IND","12 months"]
["DEADLINE","IDN","12 months"]
["DEADLINE","JEY","12 months"]
["DEADLINE","KAZ","12 months"]
["DEADLINE","LIE","12 months"]
["DEADLINE","MAC","12 months"]
["DEADLINE","MYS","12 months"]
["DEADLINE","MDV","12 months"]
["DEADLINE","MLT","12 months"]
["DEADLINE","MUS","12 months"]
["DEADLINE","MCO","12 months"]
["DEADLINE","MNG","12 months"]
["DEADLINE","MAR","12 months"]
["DEADLINE","NGA","12 months"]
["DEADLINE","OMN","12 months"]
["DEADLINE","PAK","12 months"]
["DEADLINE","PAN","12 months"]
["DEADLINE","PNG","12 months"]
["DEADLINE","PER","12 months"]
["DEADLINE","QAT","12 months"]
["DEADLINE","ROU","12 months"]
["DEADLINE","SMR","12 months"]
["DEADLINE","SAU","12 months"]
["DEADLINE","SEN","12 months"]
["DEADLINE","SRB","12 months"]
["DEADLINE","SYC","12 months"]
["DEADLINE","SGP","12 months"]
["DEADLINE","ZAF","12 months"]
["DEADLINE","LKA","12 months"]
["DEADLINE","THA","12 months"]
["DEADLINE","TUN","12 months"]
["DEADLINE","TCA","12 months"]
["DEADLINE","UKR","12 months"]
["DEADLINE","ARE","12 months"]
["DEADLINE","URY","12 months"]
["DEADLINE","ZMB","12 months"]
["UPE","AUS","01-Jan-16"]
["THRESHOLD","AUS","AUD 1 billion"]
["UPE","AUT","01-Jan-16"]
["THRESHOLD","AUT","EUR 750 million"]
["UPE","BEL","01-Jan-16"]
["THRESHOLD","BEL","EUR 750 million"]
["UPE","CAN","01-Jan-16"]
["THRESHOLD","CAN","EUR 750 million"]
["UPE","CHL","01-Jan-16"]
["THRESHOLD","CHL","EUR 750 million"]
["DEADLINE","CHL","6 months"]
["UPE","COL","01-Jan-16"]
["THRESHOLD","COL","81 million Tax Value Unit (UVT)"]
["UPE","CRI","01-Jan-17"]
["THRESHOLD","CRI","EUR 750 million"]
["UPE","CZE","01-Jan-16"]
["THRESHOLD","CZE","EUR 750 million"]
["UPE","DNK","01-Jan-16"]
["THRESHOLD","DNK","DKK 5.6 billion"]
["UPE","EST","01-Jan-16"]
["THRESHOLD","EST","EUR 750 million"]
["UPE","FIN","01-Jan-16"]
["THRESHOLD","FIN","EUR 750 million"]
["UPE","FRA","01-Jan-16"]
["THRESHOLD","FRA","EUR 750 million"]
["UPE","DEU","01-Jan-16"]
["THRESHOLD","DEU","EUR 750 million"]
["UPE","GRC","01-Jan-16"]
["THRESHOLD","GRC","EUR 750 million"]
["UPE","HUN","01-Jan-16"]
["THRESHOLD","HUN","EUR 750 million"]
["UPE","ISL","01-Jan-17"]
["THRESHOLD","ISL","ISK 100 billion"]
["UPE","IRL","01-Jan-16"]
["THRESHOLD","IRL","EUR 750 million"]
["UPE","ISR","01-Jan-22"]
["THRESHOLD","ISR","EUR 750 million"]
["UPE","ITA","01-Jan-16"]
["THRESHOLD","ITA","EUR 750 million"]
["UPE","JPN","01-Apr-16"]
["THRESHOLD","JPN","JPY 100 billion"]
["COMMENTS","JPN","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","KOR","01-Jan-16"]
["THRESHOLD","KOR","KRW 1 trillion"]
["UPE","LVA","01-Jan-16"]
["THRESHOLD","LVA","EUR 750 million"]
["UPE","LTU","01-Jan-16"]
["THRESHOLD","LTU","EUR 750 million"]
["UPE","LUX","01-Jan-16"]
["THRESHOLD","LUX","EUR 750 million"]
["UPE","MEX","01-Jan-16"]
["THRESHOLD","MEX","MXN 12 billion"]
["UPE","NLD","01-Jan-16"]
["THRESHOLD","NLD","EUR 750 million"]
["UPE","NZL","01-Jan-16"]
["THRESHOLD","NZL","EUR 750 million"]
["UPE","NOR","01-Jan-16"]
["THRESHOLD","NOR","NOK 6.5 billion"]
["UPE","POL","01-Jan-16"]
["THRESHOLD","POL","EUR 750 million"]
["UPE","PRT","01-Jan-16"]
["THRESHOLD","PRT","EUR 750 million"]
["UPE","SVK","01-Jan-16"]
["THRESHOLD","SVK","EUR 750 million"]
["UPE","SVN","01-Jan-16"]
["THRESHOLD","SVN","EUR 750 million"]
["UPE","ESP","01-Jan-16"]
["THRESHOLD","ESP","EUR 750 million"]
["UPE","SWE","01-Jan-16"]
["THRESHOLD","SWE","SEK 7 billion"]
["UPE","CHE","01-Jan-18"]
["THRESHOLD","CHE","CHF 900 million (Swiss Francs)"]
["COMMENTS","CHE","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","TUR","01-Jan-19"]
["THRESHOLD","TUR","EUR 750 million"]
["UPE","GBR","01-Jan-16"]
["THRESHOLD","GBR","EUR 750 million"]
["UPE","USA","30-Jun-16"]
["THRESHOLD","USA","USD 850 million"]
["DEADLINE","USA","With income tax return"]
["COMMENTS","USA","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","ALB","01-Jan-24"]
["THRESHOLD","ALB","ALL 105 million"]
["UPE","AND","01-Jan-18"]
["THRESHOLD","AND","EUR 750 million"]
["UPE","AIA","01-Jan-19"]
["THRESHOLD","AIA","USD 850 million"]
["UPE","ARG","01-Jan-17"]
["THRESHOLD","ARG","EUR 750 million"]
["UPE","ARM","01-Jan-25"]
["THRESHOLD","ARM","EUR 750 million"]
["UPE","ABW","01-Jan-19"]
["THRESHOLD","ABW","AWG 1.5 billion"]
["UPE","AZE","01-Jan-24"]
["THRESHOLD","AZE","EUR 750 million"]
["UPE","BHS","01-Jan-19"]
["THRESHOLD","BHS","USD 850 million"]
["UPE","BHR","01-Jan-21"]
["THRESHOLD","BHR","BHD 342 million"]
["UPE","GGY","01-Jan-16"]
["THRESHOLD","GGY","EUR 750 million"]
["UPE","BRB","01-Jan-21"]
["THRESHOLD","BRB","USD 850 million"]
["UPE","BLZ","01-Jan-19"]
["THRESHOLD","BLZ","USD 850 million"]
["UPE","BEN","01-Jan-20"]
["THRESHOLD","BEN","XOF 492 million"]
["UPE","BMU","01-Jan-16"]
["THRESHOLD","BMU","EUR 750 million"]
["UPE","BIH","01-Jan-18"]
["THRESHOLD","BIH","BAM 1.5 billion / EUR 750 million"]
["DEADLINE","BIH","31 March of year following reporting year"]
["UPE","BRA","01-Jan-16"]
["THRESHOLD","BRA","BRL 2.260 billion"]
["DEADLINE","BRA","7 months"]
["COMMENTS","BRA","Local filing was suspended for reporting fiscal years commencing in 2016, subject to conditions."]
["UPE","VGB","01-Jan-18"]
["THRESHOLD","VGB","EUR 750 million"]
["COMMENTS","VGB","The British Virgin Islands has published guidance to suspend local filing pending legislative changes to remove the requirement"]
["UPE","BGR","01-Jan-16"]
["THRESHOLD","BGR","EUR 750 million"]
["UPE","BFA","01-Jan-23"]
["THRESHOLD","BFA","XOF 491 million"]
["UPE","CPV","TBC"]
["THRESHOLD","CPV","EUR 750 million"]
["UPE","CMR","01-Jan-24"]
["THRESHOLD","CMR","XAF 492 billion"]
["UPE","CYM","01-Jan-16"]
["THRESHOLD","CYM","USD 850 million"]
["UPE","CHN","01-Jan-16"]
["THRESHOLD","CHN","RMB 5.5 billion"]
["DEADLINE","CHN","5 months"]
["COMMENTS","CHN","Local filing was suspended for reporting fiscal years commencing in 2016."]
["UPE","COG","01-Jan-23"]
["THRESHOLD","COG","XAF 500 million"]
["DEADLINE","COG","6 months"]
["UPE","CIV","01-Jan-18"]
["THRESHOLD","CIV","XOF 491 967 750 000"]
["UPE","HRV","01-Jan-16"]
["THRESHOLD","HRV","EUR 750 million"]
["UPE","CUW","01-Jan-18"]
["THRESHOLD","CUW","NAFI 1.5 billion"]
["COMMENTS","CUW","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","DOM","01-Jan-22"]
["THRESHOLD","DOM","DOP 38,800,000,000"]
["UPE","EGY","01-Jan-19"]
["THRESHOLD","EGY","EGP 3 billion"]
["COMMENTS","EGY","Fiscal years ending on or after 31/12/2018"]
["UPE","FRO","20-Dec-19"]
["THRESHOLD","FRO","DKK 5.6 million"]
["UPE","GAB","01-Jan-17"]
["THRESHOLD","GAB","XOF 491 967 750 000 (CFA Francs)"]
["UPE","GEO","01-Jan-25"]
["THRESHOLD","GEO","EUR 750 million"]
["DEADLINE","GEO","31 December in the year following the accounting year"]
["UPE","GIB","01-Jan-16"]
["THRESHOLD","GIB","EUR 750 million"]
["UPE","GRL","01-Jan-19"]
["THRESHOLD","GRL","DKK 5.6 million"]
["UPE","HND","01-Jan-25"]
["THRESHOLD","HND","EUR 750 million"]
["UPE","HKG","01-Jan-18"]
["THRESHOLD","HKG","HKD 6.8 billion"]
["COMMENTS","HKG","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","IND","01-Apr-16"]
["THRESHOLD","IND","INR 5 500 crore"]
["UPE","IDN","01-Jan-16"]
["THRESHOLD","IDN","IDR 11 trillion"]
["UPE","IMN","01-Jan-17"]
["THRESHOLD","IMN","EUR 750 million"]
["DEADLINE","IMN","12 months and a day"]
["COMMENTS","IMN","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","JEY","01-Jan-16"]
["THRESHOLD","JEY","EUR 750 million"]
["UPE","JOR","01-Jan-21"]
["THRESHOLD","JOR","JOD 600,000,000"]
["DEADLINE","JOR","12 3/4 months"]
["UPE","KAZ","01-Jan-16"]
["THRESHOLD","KAZ","EUR 750 million"]
["UPE","KEN","01-Jan-22"]
["THRESHOLD","KEN","KES 95 million"]
["UPE","LIE","01-Jan-17"]
["THRESHOLD","LIE","CHF 900 million"]
["COMMENTS","LIE","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","MAC","01-Jan-19"]
["THRESHOLD","MAC","MOP 7 billion"]
["UPE","MYS","01-Jan-17"]
["THRESHOLD","MYS","MYR 3 billion"]
["COMMENTS","MYS","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","MDV","01-Jan-21"]
["THRESHOLD","MDV","EUR 750 million"]
["UPE","MLT","01-Jan-16"]
["THRESHOLD","MLT","EUR 750 million"]
["UPE","MRT","TBC"]
["THRESHOLD","MRT","MRO 22 billion"]
["UPE","MUS","01-Jul-18"]
["THRESHOLD","MUS","EUR 750 million"]
["UPE","MCO","01-Jan-18"]
["THRESHOLD","MCO","EUR 750 million"]
["UPE","MNG","01-Jan-20"]
["UPE","MNE","01-Jan-24"]
["THRESHOLD","MNE","EUR 750 million"]
["UPE","MSR","01-Jan-24"]
["THRESHOLD","MSR","EUR 750 million"]
["UPE","MAR","01-Jan-21"]
["THRESHOLD","MAR","MAD 8,122,500 thousand"]
["UPE","NGA","01-Jan-18"]
["THRESHOLD","NGA","NGN 160 billion"]
["UPE","OMN","01-Jan-20"]
["THRESHOLD","OMN","OMR 300 million"]
["UPE","PAK","01-Jan-16"]
["THRESHOLD","PAK","EUR 750 million"]
["UPE","PAN","01-Jan-18"]
["THRESHOLD","PAN","EUR 750 million"]
["UPE","PNG","01-Jan-17"]
["THRESHOLD","PNG","PGK 2.3 billion"]
["COMMENTS","PNG","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","PER","01-Jan-17"]
["THRESHOLD","PER","PEN 2.7 billion"]
["UPE","QAT","01-Jan-18"]
["THRESHOLD","QAT","QAR 3 billion"]
["COMMENTS","QAT","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."]
["UPE","ROU","01-Jan-16"]
["THRESHOLD","ROU","EUR 750 million"]
["UPE","SMR","01-Jan-19"]
["THRESHOLD","SMR","EUR 750 million"]
["UPE","SAU","01-Jan-18"]
["THRESHOLD","SAU","SAR 3.2 billion"]
["UPE","SEN","01-Jan-18"]
["THRESHOLD","SEN","XOF 491 967 750 000 (CFA Francs)"]
["UPE","SRB","01-Jan-20"]
["THRESHOLD","SRB","EUR 750 million or near equivalent in domestic currency "]
["UPE","SYC","01-Jan-21"]
["THRESHOLD","SYC","EUR 750 million"]
["COMMENTS","SYC","Fiscal years ending on or after 31/12/2019"]
["UPE","SGP","01-Jan-17"]
["THRESHOLD","SGP","SGD 1.125 billion"]
["COMMENTS","SGP","Voluntary parent surrogate filing is or was available for earlier fiscal years."]
["UPE","ZAF","01-Jan-16"]
["THRESHOLD","ZAF","ZAR 10 billion"]
["UPE","LKA","01-Apr-18"]
["THRESHOLD","LKA","SKR 115 billion"]
["UPE","THA","01-Jan-21"]
["THRESHOLD","THA","THB 28,000,000,000"]
["UPE","TGO","01-Jan-23"]
["THRESHOLD","TGO","XOF 294 billion"]
["UPE","TTO","TBC"]
["THRESHOLD","TTO","USD 850 million"]
["UPE","TUN","01-Jan-20"]
["THRESHOLD","TUN","TND 1.638,800 million "]
["UPE","TCA","01-Jan-20"]
["THRESHOLD","TCA","USD 850 million"]
["UPE","UKR","01-Jan-22"]
["THRESHOLD","UKR","EUR 750 million"]
["COMMENTS","UKR","Financial year ending by 31/12/2021 (but not earlier than the date when Ukraine joins the CbC MCAA)"]
["UPE","ARE","01-Jan-19"]
["THRESHOLD","ARE","AED 3 150 million"]
["UPE","URY","01-Jan-17"]
["THRESHOLD","URY","EUR 750 million"]
["UPE","VNM","01-May-17"]
["THRESHOLD","VNM","VND 18 000 billion"]
["DEADLINE","VNM","See comments"]
["COMMENTS","VNM","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."]
["UPE","ZMB","31-Dec-21"]
["THRESHOLD","ZMB","EUR 750 million"]