Enel has adopted a Total Tax Contribution model for Italy and the main countries in which it operates, thus providing information on all the taxes paid (as its own cost or as a substitute for tax). The first document prepared by Enel Americas, disclosing data for 2018 and available here the importance the Group ascribes to fiscal matters and their social role as a significant contribution to the communities in which it operates.
Furthermore, starting from 2018, the Group presented the Country-by-Country Report (for the years 2016 and 2017) in accordance with the recommendations provided by the OECD in the Transfer Pricing Guidelines (the so-called "three-tiered approach", articulated in the Master File, Local File, Country-by-Country Report). The report shows the aggregated data, at Country level, of all the Group companies included in the scope of the CbCR legislation, among the others, revenues, profits (or losses) before income taxes, income taxes paid and accrued.
This document, prepared by Enel SpA, is transmitted to the Italian Tax Authority and by this latter provided to the Countries with which an agreement for the exchange of information is in force.