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What is tpmc?
TPMC stands for Transfer Pricing Master File and Country-by-Country Report.
Who is required to file tpmc?
Multinational enterprises with annual consolidated group revenue exceeding a certain threshold are required to file TPMC.
How to fill out tpmc?
TPMC can be filled out electronically through the designated tax authority's portal.
What is the purpose of tpmc?
The purpose of TPMC is to provide tax authorities with information on a multinational enterprise's transfer pricing policies and global allocation of income.
What information must be reported on tpmc?
TPMC requires information on the multinational enterprise's global value chain, transfer pricing policies, and financial information.
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