Financials pillar · v0.16.0
tax-profile TaxProfile
Cross-border tax profile per entity per fiscal year. One record per entity. The fiscal-year scoping lives on the parent `ConsolidationGroup.fiscal_year_end`; this profile is a steady-state declaration that gets revised on material change (CFC inclusion flip, new DBA, Pillar Two threshold crossed).
$id · https://corpospec.com/schemas/v0.16.0/tax-profile.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| entity | PathRef | yes | The subject entity. |
| id | PathRef | yes | PathRef identifier, conventionally `entity/tax-profile/<entity-slug>`. |
| tax_residency | IsoCountry | yes | Country of tax residency for corporate income tax purposes. |
| cfc_status | CfcDeclaration[] | — | Per-regime CFC determinations. |
| dba_treaties | DbaTreaty[] | — | Active double-taxation agreements relevant to this entity. |
| note | string? | — | Free-form note. |
| participation_exemption | ParticipationExemption? | — | Participation-exemption regime, when applicable. |
| pillar_two_inscope | boolean? | — | OECD Pillar Two in-scope flag (GloBE rules apply to groups with €750M+ consolidated revenue in 2 of 4 preceding fiscal years). Required field once Pillar Two is in force for the consolidation parent; null otherwise. |
| pillar_two_jurisdiction_etr | number? | — | Per GloBE Art. 5 jurisdiction effective tax rate, expressed as a percent. Used to compute top-up tax against the 15% minimum. |
| pillar_two_top_up_tax | MonetaryAmount? | — | Reportable top-up tax under Pillar Two. |
| place_of_effective_management | IsoCountry? | — | OECD Model Tax Convention Art. 4(3) tie-breaker — diverges from `tax_residency` for dual-resident entities (e.g. incorporated in DE but managed from CH). |
| tax_consolidation_group | PathRef? | — | PathRef into the entity that is the head of the corporate tax-consolidation group (DE körperschaftsteuerliche Organschaft / US consolidated return / FR intégration fiscale). |
| vat_group | PathRef? | — | PathRef into the entity that is the head of the VAT group, when this entity is part of an Organschaft / UK VAT group / Italy IVA di gruppo. |
Definitions
Shared types referenced within this schema.
CfcDeclaration
Per-regime CFC declaration for a (parent, subsidiary, period) tuple.
type: object
CfcRegime
Controlled-foreign-corporation regimes a parent entity may declare its
foreign subsidiaries against.
DbaTreaty
Double-taxation agreement between the entity's tax residency and
another jurisdiction.
type: object
IsoCountry
ISO 3166-1 alpha-2 country code.
pattern: ^[A-Z]{2}$
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
MonetaryAmount
A monetary value with currency.
type: object
ParticipationExemption
Participation-exemption regime applicable to dividends received by the
entity from qualifying subsidiaries.
type: object
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/tax-profile.schema.json