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What is c lu b i?

C LUBI stands for 'Country-by-Country Reporting' and is a reporting requirement for multinational enterprises (MNEs) to provide a breakdown of their revenue, profits, taxes, and other relevant information.

Who is required to file c lu b i?

Multinational enterprises with consolidated group revenue above a specified threshold (generally around €750 million or its equivalent) are required to file C LUBI.

How to fill out c lu b i?

To fill out C LUBI, MNEs must collect and organize financial data from their subsidiaries located in different countries, then complete the required forms which include detailed financial and operational information.

What is the purpose of c lu b i?

The purpose of C LUBI is to provide tax authorities with information to assess transfer pricing risk and ensure that multinational companies are paying the appropriate amount of taxes in each jurisdiction.

What information must be reported on c lu b i?

C LUBI must include details such as revenue, profit (loss) before tax, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets.