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The International Index of National Population Studies and Research Form n. 2 (05/99) Internet connection of population research centers. Silvia Huix-Adamets1, Racine Merghoub2 and Ben t Riandey3

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What is cicerd?

CICERD stands for Country-by-Country reporting and is a requirement under OECD's BEPS initiative.

Who is required to file cicerd?

Multinational enterprises with annual consolidated group revenue exceeding a certain threshold are required to file CICERD.

How to fill out cicerd?

CICERD is typically filled out electronically through specific reporting portals provided by tax authorities.

What is the purpose of cicerd?

The purpose of CICERD is to enhance transparency and ensure that multinational enterprises are paying their fair share of taxes in each jurisdiction.

What information must be reported on cicerd?

CICERD requires the reporting of certain financial and tax information for each jurisdiction in which the multinational enterprise operates.

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