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????????????? CBU Info Resources, Inc. Suite 1907, Bldg.1, Kenosha Center, 16 Xinyuanli, Changing, Beijing, 100027 Tel.(010)84682019 Fax.(010)84682039 ? ? ?? ?? ??? 16 ?? ? ?? 1 ? 1907 ? ?? 100027
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CBU MAP - Leading stands for Country-By-Unit Market Allocation Plan - Leading, which is a document used by multinational companies to allocate their total global profits among different countries based on certain criteria.
Multinational companies that operate in multiple countries and have cross-border transactions are required to file CBU MAP - Leading.
CBU MAP - Leading should be filled out by allocating the global profits of the multinational company to different countries based on factors such as sales, assets, and employees.
The purpose of CBU MAP - Leading is to provide transparency in the allocation of global profits among different countries and ensure compliance with transfer pricing regulations.
CBU MAP - Leading should include details of the company's global profits, the allocation of profits to different countries, and the criteria used for the allocation.
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