The information is presented separately for each Member State (aggregated where a Member State has several tax jurisdictions), separately for each jurisdiction on Annex I of the EU list of non-cooperative jurisdictions at 1 March of the reporting year and for each jurisdiction on Annex II at 1 March of that year and the preceding year, and on an aggregated basis for all other jurisdictions. Attribution follows establishment, fixed place of business or permanent business activity that can be taxed there, summing affiliated undertakings and branches in the same jurisdiction and never attributing one activity to two jurisdictions. Member States may allow a seriously prejudicial item to be omitted temporarily with a clearly indicated, reasoned explanation, disclosed in a later report within five years, and never for the listed jurisdictions. A narrative may explain material discrepancies between tax accrued and tax paid. The report uses the currency of the consolidated (or standalone, or in the subsidiary case the subsidiary's) financial statements and states whether it was prepared under paragraph 2 or paragraph 3.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.