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THE CHARTERED INSTITUTE OF TAXATION OF NIGERIA (Chartered Institute by Act No. 76 of 1992) STUDENTS DELIGHT APRIL 2013 TAXATION TECHNICIAN SCHEME EXAMINATION TTS II OLD SYLLABUS QUESTION AND SUGGESTED

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What is citn resources?

Citn resources refers to the Country-by-Country Reporting Information Notification.

Who is required to file citn resources?

Multinational companies with a presence in multiple jurisdictions are required to file citn resources.

How to fill out citn resources?

Citn resources can be filled out online through the designated tax authority website.

What is the purpose of citn resources?

The purpose of citn resources is to provide tax authorities with information about the global allocation of the multinational company's income and taxes paid.

What information must be reported on citn resources?

Citn resources must include details on the company's revenues, profits, taxes paid, and number of employees in each jurisdiction where it operates.

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