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SEE LIBERAL ARTS AND SOCIAL SCIENCES DIFFERENTLY COMBINED BACHELOR S/MASTER S PROGRAM APPLICATION FOR ADMISSION (Please print clearly.) Mr. Ms. Mrs. Last Name First Address Telephone (Middle City)
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What is coomm binoedbmde cmdahmm clridbmcrioarocm?
COOMM stands for Country-by-Country Reporting (CbCR). It is a reporting requirement under BEPS Action 13.
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Multinational enterprises (MNEs) with annual consolidated group revenue above a certain threshold are required to file the Country-by-Country Report (CbC report).
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The CbC report should be filled out following the guidelines provided by the local tax authority and the OECD transfer pricing guidelines.
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The purpose of CbCR is to enhance transparency by providing tax authorities with information about the global allocation of the MNE's income, taxes paid, and economic activity.
What information must be reported on coomm binoedbmde cmdahmm clridbmcrioarocm?
The CbC report requires the MNE to report information on the global allocation of income, taxes paid, and economic activity among tax jurisdictions.
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