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COU CIL OF THE EUROPEAN U IO Brussels, 27 July 2011 13297/11 COPE 189 ROBUST 116 EX 95 ONE from: to: Subject: General Secretariat Delegations Council Framework Decision 2009/299/JMA of 26 February

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What is cope 189?

COPE 189 is a form used for reporting information about transactions with foreign related parties and controlled foreign corporations.

Who is required to file cope 189?

Taxpayers who engage in transactions with foreign related parties or controlled foreign corporations are required to file cope 189.

How to fill out cope 189?

Cope 189 can be filled out by providing relevant information about the taxpayer, the related party, and the transactions. The form should be submitted electronically.

What is the purpose of cope 189?

The purpose of cope 189 is to report transactions with foreign related parties and controlled foreign corporations to ensure compliance with tax regulations and prevent tax evasion.

What information must be reported on cope 189?

The form requires information such as the taxpayer's identification details, details of the related party, description of transactions, and financial information.

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