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ISSN 234233255 International Combat Martial Arts Unions Association # 6. 2007 INTERNATIONAL JOURNAL OF COMBAT MARTIAL ARTS AND SCIENCES ICM AUA No. 6 Afghanistan, Algeria, Australia, Austria,
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ICMAUA stands for Individual Country by Country Multilateral Agreement, which is an international tax compliance requirement for multinational companies.
Multinational companies with operations in multiple countries are required to file ICMAUA.
ICMAUA can be filled out electronically through the designated tax authority portal of each country.
The purpose of ICMAUA is to provide tax authorities with information about the global allocation of profits, taxes paid, and economic activities of multinational companies.
ICMAUA requires reporting on revenues, profits, taxes paid, employees, assets, and economic activities in each country where the multinational company operates.
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