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What is 2 cdr?
2 cdr stands for Two Country-by-Country Reporting, which is a reporting requirement for multinational enterprises to provide tax authorities with information on their global allocation of income, taxes paid, and other indicators of economic activity.
Who is required to file 2 cdr?
Multinational enterprises with annual consolidated revenue of 750 million euros or more are required to file 2 cdr.
How to fill out 2 cdr?
2 cdr is typically filled out electronically using specific templates provided by tax authorities. The information required includes details on the company's geographical locations, revenue, taxes paid, and more.
What is the purpose of 2 cdr?
The purpose of 2 cdr is to increase transparency and prevent tax avoidance by multinational enterprises by providing tax authorities with a comprehensive view of their global operations.
What information must be reported on 2 cdr?
Information such as the company's global revenue, taxes paid, profits, number of employees, and business activities in each country where they operate must be reported on 2 cdr.
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