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Community Child Care Clearinghouse of Niagara Training Calendar Winter/Spring 2014 1 ANNOUNCEMENTS Free On-Line Trainings The New York State Office of Children and Family Services (OFFS) is now offering

How to fill out t a b l

How to fill out t a b l:

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What is t a b l?

t a b l stands for Tax on Base Erosion and Profit Shifting. It is a tax imposed on multinational companies that shift profits to low-tax jurisdictions to avoid paying taxes in the countries where they operate.

Who is required to file t a b l?

Multinational companies with significant operations in multiple countries are required to file t a b l.

How to fill out t a b l?

t a b l must be filled out according to the guidelines provided by the tax authorities of each country. Multinational companies must report their revenues, profits, and taxes paid in different jurisdictions.

What is the purpose of t a b l?

The purpose of t a b l is to prevent multinational companies from shifting profits to low-tax jurisdictions and to ensure that they pay their fair share of taxes in the countries where they operate.

What information must be reported on t a b l?

Multinational companies must report their revenues, profits, taxes paid, and other relevant financial information on t a b l.

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