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! ! ! ! ! SPRING 2015 Newsletter Cardiology Technologist Association of Nova Scotia We do our job with Heart! Brenda Wall ACT, VP CLANS 3 APRIL 2015 brendawall SYD.east link.ca ! ! ! ! ! ! ! Dear

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What is ctans?

CTANS stands for Country-by-Country Reporting, Master File, Local File, and Notification of Corrective Automatic Exchange of Information as per OECD guidelines.

Who is required to file ctans?

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

How to fill out ctans?

CTANS can be filled out electronically through the designated portal provided by the tax authorities in each respective country.

What is the purpose of ctans?

The purpose of CTANS is to provide tax authorities with information about the global allocation of a multinational enterprise's income, economic activity, taxes paid, and other indicators.

What information must be reported on ctans?

CTANS requires reporting on revenue, profits, tax paid, tax accrued, number of employees, tangible assets, and other relevant economic indicators in each jurisdiction where the multinational enterprise operates.