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Certification and Licensure Exam Fee Reimbursement Program (CLEAR) for Represented EmployeesProgram Guidelines for January 1, 2019, through December 31, 2019Certification and Licensure Exam Fee Reimbursement
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What is clefr?
CLEFR stands for Country-by-Country Revenue and Financial Reporting.
Who is required to file clefr?
Multinational enterprises with consolidated group revenue exceeding a certain threshold are required to file CLEFR.
How to fill out clefr?
CLEFR can be filled out electronically through the designated portal provided by the tax authority.
What is the purpose of clefr?
The purpose of CLEFR is to enhance transparency and help tax authorities assess transfer pricing and base erosion profit shifting risks.
What information must be reported on clefr?
CLEFR requires reporting of revenue, profits, taxes paid, employees, and business activities on a country-by-country basis.
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