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CP Anal stands for Country-by-Country Analysis, which is a report that provides information on the global allocation of income, taxes paid, and certain economic activity indicators of multinational enterprise groups.
Multinational enterprise groups with total consolidated group revenue exceeding a certain threshold are required to file CP Anal.
CP Anal is typically filled out electronically through a designated portal provided by tax authorities. It requires detailed information on the global allocation of income, taxes paid, and economic activity indicators.
The purpose of CP Anal is to provide tax authorities with insights into the operations and tax structures of multinational enterprise groups in order to assess transfer pricing risks and ensure compliance with tax laws.
CP Anal requires reporting on the allocation of income, taxes paid, and certain economic activity indicators for each jurisdiction where the multinational enterprise group operates.
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