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Conference Proceedings 15th ToulonVerona Conference “Excellence in Services College of Management Academic Studies, Prison Legion, Israel, 34 September 2014 pp. 309318 ISBN: 9788890432729ALIGNING
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CIGMMO stands for Country-by-Country Information on Multinational Organisations.
Multinational organizations operating in multiple countries are required to file CIGMMO.
CIGMMO can be filled out electronically using the designated form provided by the tax authorities.
The purpose of CIGMMO is to provide tax authorities with information on the global allocation of income, taxes paid, and certain indicators of the location of economic activity among tax jurisdictions.
CIGMMO must include information on the multinational organization's income, taxes paid, taxes accrued, stated capital, accumulated earnings, number of employees, and tangible assets in each tax jurisdiction.
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