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Prepared by: David Hildegard Andersen Date: 08.02.05 COMPARATIVE STUDY OF ELECTORAL SYSTEMS Module 2: Sample Design and Data Collection Report August 23, 2004, Country: Denmark Date of Election: 20.11.2001
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What is country denmark - cses?
Country-by-Country Reporting (CbCR) is a requirement developed by the Organisation for Economic Co-operation and Development (OECD) to enhance transparency for tax administrations by providing information about the global allocation of the income, taxes paid, and certain indicators of the location of eonomoic activity among tax jurisdictions.
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Multinational enterprises (MNEs) meeting certain revenue thresholds are required to file Country-by-Country Reports.
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MNEs need to provide detailed information on the income, taxes paid, and other indicators for each tax jurisdiction they operate in using the prescribed format by the OECD.
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The purpose of Country-by-Country Reporting is to provide tax administrations with insights into the global operations of MNEs to assess transfer pricing risks and base erosion/profit shifting activities.
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Information such as revenue, profit before income tax, income tax paid and accrued, number of employees, tangible assets, and more must be reported on Country-by-Country Reports.
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