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.l::ACA Annex 2Temporary Event NoticeBefore completing this notice, please read the guidance notes at the end of the notice. If you are completing this notice by hand, please write legibly in block

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What is la-ca?

La-ca stands for Local Country - Country-by-Country Report. It is a requirement for multinational enterprises to report their income, taxes paid, and other indicators on a country-by-country basis.

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Multinational enterprises with annual consolidated group revenue of €750 million or more are required to file la-ca.

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The purpose of la-ca is to provide tax authorities with detailed information about the global operations, profits, and taxes paid by multinational enterprises, in order to combat tax evasion and ensure fair taxation.

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Information such as revenue, profits, taxes paid and accrued, employees, assets, and other indicators for each jurisdiction where the multinational enterprise operates must be reported on la-ca.

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