Documents

This is the guidance for preparers of the pCbC reports and IT departments/software firms on specific technical issues related with preparation of an iXBRL report on income tax information, with the use of the developed pCBCR taxonomy.

This document outlines the architecture and content of the pCBCR taxonomy and details the XBRL features implemented within it. It is intended primarily for reporting entities (preparers) and software developers or IT depts. providing solutions enabling the creation of iXBRL reports on income tax...

This document combines a technical description of the generator with a user manual. It explains how the generator is designed and implemented, how it is installed and configured, how pCBC information is entered and validated, and how the resulting iXBRL report is interpreted. The content is aligned...

The package contains a folder with the excel‑based (template) tool developed for the generation of the iXBRL pCbC report in the required xHTML format, a short how‑to‑use guidance (readme file) and the taxonomy files in all  EU languages that support the creation of the iXBRL report in xHTML format...

This document is the core pCbCR taxonomy file in all EU languages. It is structured with all the elements that are needed to be tagged when creating an iXBRL report. Fully supports the creation of the  iXBRL in xHTML format using the developed report generator. It is structured with all the elements...