FAQ: Why is the Tax Identification Number (TIN) mandatory on CbC Reporting and what should be done if an entity does not have one?

The TIN is utilised by the tax administration of the Tax Jurisdiction of the Constituent Entity. The TIN is to be mandatorily provided to ensure quality of data as well as the correct use thereof. If the Constituent Entity does not have a TIN; the value ‘NOTIN’ should be entered.