Cash paid or refunded in respect of income taxes must be shown separately and treated as operating unless the tax flow can be specifically tied to a transaction that is itself investing or financing. Because tax cash flows often fall in a different period than the transaction that caused them and are impracticable to trace, they usually stay in operating; where they are allocated across more than one activity, the total taxes paid is disclosed.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.