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MetricEconomic value, tax and public finance

Corporate income tax paid on cash basis

Measurement answer

What this metric measures

Corporate income tax actually paid during a reporting period by a declared payer population, shown by tax-residence jurisdiction and, when disclosed, the jurisdiction that received the payment, with withholding-tax treatment visible.

Specification

Metric specification

Result format
Format varies by method
Unit
Corporate income tax paid (ISO currency at stated scale)
Reporting basis
Financial or reporting period when cash was paid
Aggregation
Add only disjoint payer and jurisdiction rows within one boundary, period, currency, scale and tax scope, preventing overlap with residence totals and withholding tax.
Pillar
Governance
Topic
Economic value, tax and public finance
Controlled domain
Tax and economic value
Entity type
Metric

Reporting boundary

Cash tax paid remains separate from current tax expense, accrued tax and deferred tax. Refund, netting, withholding, payer and receiving-jurisdiction treatments must be declared.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    EU laws and regulatory guidance

    Source evidence
    Publisher
    European Union
    Edition
    Documentary consolidation of 18 March 2026; authentic Official Journal acts control
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Article 48c fields PDF pp88-89; jurisdiction, omission, currency and publication controls pp89-92
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2019 edition
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Disclosure 207-4 and compilation requirements PDF pp12-13; jurisdiction and tax guidance pp13-15
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 207-4
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 207-4, paragraph b; taxonomy entry point dated 23 June 2025
    Open official framework source

Value structure

Dimensions and units

Unit
Corporate income tax paid (ISO currency at stated scale)
Reporting basis
Financial or reporting period when cash was paid

Unit meaning: Each row is a period cash flow for a declared payer population, tax-residence jurisdiction, receiving-jurisdiction treatment and corporate-income-tax scope.

Table fields and units

  • reporting entity and consolidation boundary
  • payer population
  • tax-residence jurisdiction
  • receiving jurisdiction
  • reporting period
  • Reported value
  • Corporate income tax paid (ISO currency at stated scale)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Reporting entity and consolidation boundary.
  • Payer population.
  • Tax-residence jurisdiction.
  • Receiving jurisdiction.
  • Reporting period.
  • Corporate-income-tax scope.
  • Withholding-tax inclusion and payer.
  • Refund and netting treatment.
  • Public disclosure regime.
  • ISO currency and scale.
  • Sign convention.
  • Source row.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    GRI 207: Tax 2019

    Publisher
    Global Reporting Initiative
    Edition
    2019 edition
    Locator
    Disclosure 207-4 and compilation requirements PDF pp12-13; jurisdiction and tax guidance pp13-15

    Supports: Supports the measurement definition, boundary, and source-reported fields for Corporate income tax paid on cash basis.

    Open official source
  • Measurement evidenceChecked 15 August 2026

    Directive 2013/34/EU, documentary consolidation 18 March 2026

    Publisher
    European Union
    Edition
    Documentary consolidation of 18 March 2026; authentic Official Journal acts control
    Locator
    Article 48c fields PDF pp88-89; jurisdiction, omission, currency and publication controls pp89-92

    Supports: Supports the measurement definition, boundary, and source-reported fields for Corporate income tax paid on cash basis.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GRI 207: Tax 2019 — 2019 edition; Directive 2013/34/EU, documentary consolidation 18 March 2026 — Documentary consolidation of 18 March 2026; authentic Official Journal acts control. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Reporting entity and consolidation boundary.
  • Payer population.
  • Tax-residence jurisdiction.
  • Receiving jurisdiction.
  • Reporting period.
  • Corporate-income-tax scope.
  • Withholding-tax inclusion and payer.
  • Refund and netting treatment.
  • Retain the exact measurement-source edition with every observation.
  • Each row is a period cash flow for a declared payer population, tax-residence jurisdiction, receiving-jurisdiction treatment and corporate-income-tax scope.

Record-specific limitations

  • Timing differences, refunds, prepayments, settlements, withholding and group allocation affect comparability with tax expense or profit.
  • The value does not establish an effective tax rate, compliance or tax contribution outside the declared scope.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.