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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549OMB APPROVAL OMB Number: 32350518 Expires: November 30, 2020, Estimated average burden hours per response 0.5Form CB TENDER OFFER/RIGHTS
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Form CB is a declaration form for individuals who have foreign assets and income and need to report it to the tax authorities.
Any individual who has foreign assets or income exceeding a certain threshold is required to file Form CB.
Form CB can be filled out manually or electronically depending on the guidelines provided by the tax authorities. It typically requires detailed information about foreign assets and income.
The purpose of Form CB is to ensure that individuals are disclosing all foreign assets and income to the tax authorities, and to prevent tax evasion.
Information such as details of foreign bank accounts, foreign investments, foreign properties, and any other foreign sources of income must be reported on Form CB.
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