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What is iccup files?
ICCU files, or Individual Country-by-Country Reporting files, are data files that contain detailed information on the global allocation of income, taxes paid, and other key indicators by multinational companies.
Who is required to file iccup files?
Multinational companies with annual consolidated group revenue equal to or exceeding the threshold for Country-by-Country Reporting are required to file ICCUP files.
How to fill out iccup files?
ICCU files are typically filled out using specialized reporting software provided by tax authorities. Companies must ensure that the information is accurate and complete.
What is the purpose of iccup files?
The purpose of ICCUP files is to enhance transparency and enable tax authorities to assess transfer pricing and identify potential tax avoidance or profit shifting by multinational companies.
What information must be reported on iccup files?
ICCU files typically include detailed information on the allocation of income, taxes paid, and other financial indicators on a country-by-country basis.
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