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ART SCL Articles of Incorporation of a Close Corporation To form a close corporation in California, you can fill out this form or prepare your own document, and submit for filing along with: A ×100
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arts-cl stands for Annual Report on Transfer Pricing Documentation and Country-by-Country Reporting.
Multinational enterprises exceeding certain thresholds are required to file arts-cl.
arts-cl must be filled out online through the designated government portal.
The purpose of arts-cl is to provide detailed transfer pricing documentation and country-by-country reporting to tax authorities.
Information related to related-party transactions, transfer pricing methods, and financial data of the multinational enterprise.
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