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CB INTRANATIONAL CABLE & TELECOMMUNICATIONS hSOClATlONDANIELL. BRENNERSENIORVICEPRESIDENT, LAW B REGULATORY POLICY 1724 MASSACHUSETTS YEN. W. WASHINGTON, D.C. 200361 903 TEL:202.775.3664 FAX:202.775.3603November

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What is cb ncta?

cb ncta stands for Country-by-Country Non-Consolidated Tax Account.

Who is required to file cb ncta?

Multinational enterprises (MNEs) with consolidated group revenue exceeding a certain threshold are required to file cb ncta.

How to fill out cb ncta?

cb ncta can be filled out electronically through the designated tax authority's online portal or by submitting a physical form.

What is the purpose of cb ncta?

The purpose of cb ncta is to provide tax authorities with information about the global allocation of income, taxes paid, and certain indicators of the location of economic activity among tax jurisdictions.

What information must be reported on cb ncta?

cb ncta must include detailed information about the MNE's revenue, profit, taxes paid, employees, and assets in each tax jurisdiction where they operate.

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