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Tcd lo lhe Nal1onal Reg ister in accord with Depanment of the Interior procedures 36 CFR 60. z. c o appe ars O deies no ap. RlillD. LAIVS AJ2 AS O F UC. v 1 12. l q o I. j w I lj 1. C g. j Haro - r/lJ.Ls goAo w1rvDQw I ND SHt lrEZS. - - - - ---. A 1Reg 1s e Criteria for Eva lu ation 3GCFR 6C 6 a c 1 c u ree is loc C or c istr ict which C ill lorely O will not be no nor. Lua ion 36 C R 60 6j 2nd 15 r. C. CC. h tr-. e- D t- C r rr e. t vi the lri c- rio proccd r. f3E. C 1 60J. -. - - --...
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What is or m a?
ORMA stands for Organization Master file.
Who is required to file or m a?
Multinational enterprises with global revenues above a certain threshold are required to file ORMAs.
How to fill out or m a?
ORMA can be filled out online through the designated portal provided by the tax authorities.
What is the purpose of or m a?
The purpose of ORMA is to provide tax authorities with information about the global allocation of income, economic activity and taxes paid among tax jurisdictions in which multinational enterprises operate.
What information must be reported on or m a?
Information such as revenues, profits, taxes paid, employees, assets and activities of the multinational enterprise in each tax jurisdiction.
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