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DERIVED DATA LICENSE AGREEMENT This License Agreement (the Agreement), is entered into as of the day of, 201 (the Effective Date), by and between ICE Data, LLP (ICE Data), having an address at 5th
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What is cocoa - ice?
Cocoa - ice stands for Country-by-Country Reporting (CbCR) Information for Cross-border Economies.
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Multinational enterprises (MNEs) with annual consolidated group revenue exceeding a certain threshold are required to file cocoa - ice.
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MNEs can fill out cocoa - ice by providing detailed information on their global allocation of income, taxes paid, and certain indicators of the location of economic activity.
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The purpose of cocoa - ice is to enhance transparency and allow tax administrations to assess transfer pricing risks and other base erosion and profit shifting (BEPS) related issues.
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MNEs must report information on their revenue, profit, taxes paid, employees, assets, and activities in each tax jurisdiction where they operate.
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