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Criminal Justice Kentucky Treatment Outcome Study (CJK TOS) For use with clients ages 18 and older Psychosocial and Substance Abuse History ********* FOR JULY 2013 RELEASE CJK TOS web address https://ukcdar.uky.edu/cjktos/

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What is cjktos?

CJKTOS stands for Country-by-Country Reporting, Jurisdiction-to-Jurisdiction Exchange of Tax Information, and Local Filing requirements. It is a reporting regime developed by the OECD to enhance transparency in multinational enterprises' tax affairs.

Who is required to file cjktos?

Multinational enterprises with annual consolidated group revenue equal to or exceeding the EUR 750 million threshold in the preceding fiscal year are required to file CJKTOS.

How to fill out cjktos?

CJKTOS is typically filed electronically through the designated tax authorities' online portal. The report should contain specific information about the multinational group's economic activities, tax jurisdictions involved, and financial data.

What is the purpose of cjktos?

The purpose of CJKTOS is to provide tax authorities with information to assess transfer pricing and other tax risks in multinational enterprises, promoting transparency and compliance with international tax standards.

What information must be reported on cjktos?

CJKTOS requires the reporting of various pieces of information, including the multinational group's revenue, profits, taxes paid, capital, employees, and other economic indicators for each tax jurisdiction in which the group operates.

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