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AAR/TTC Research Publications Research (R-) and Research Summary (RS-) Report Pricing: $55 Members ($385 Nonmembers) Contact Kathy Protein at 1-719-584-0644 or e-mail Kathy×protein×TTC.aar.com for availability

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What is ttci aar?

TTCI AAR stands for Tax Transparency Country-by-Country Automatic Exchange of Information Annual Reporting. It is a reporting requirement for multinational enterprises (MNEs) to provide information on their global allocation of income, taxes paid, and other indicators of economic activity.

Who is required to file ttci aar?

MNEs that exceed a certain threshold of consolidated group revenue are required to file TTCI AAR. The threshold may vary between jurisdictions, but it is usually set at EUR 750 million or equivalent in the local currency.

How to fill out ttci aar?

TTCI AAR is typically filled out electronically through a designated reporting platform provided by the tax authorities of each jurisdiction. MNEs need to gather and organize the required financial and tax information for each tax jurisdiction they operate in, and then input the relevant data into the reporting platform.

What is the purpose of ttci aar?

The purpose of TTCI AAR is to enhance tax transparency and combat tax avoidance by enabling tax authorities to receive and exchange information on the global activities and tax profiles of MNEs. It helps tax authorities assess transfer pricing risks, base erosion and profit shifting (BEPS) strategies, and other tax-related issues.

What information must be reported on ttci aar?

The information required to be reported on TTCI AAR includes the name, jurisdiction, and tax identification number of each entity in the MNE group, along with financial and tax data such as revenues, profits, taxes paid, accumulated earnings, number of employees, and tangible assets for each tax jurisdiction.

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