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What is cbc archives?

CBC archives refer to the collection of data and documentation related to Country-by-Country reporting, which is a part of transfer pricing documentation that multinational enterprises must prepare and maintain.

Who is required to file cbc archives?

Multinational enterprises with a consolidated group revenue above a certain threshold are required to file CBC archives, typically the threshold being set by the jurisdiction in which they operate.

How to fill out cbc archives?

To fill out CBC archives, enterprises need to gather financial and operational data from their different subsidiaries, and complete the designated forms accurately based on the local jurisdiction requirements.

What is the purpose of cbc archives?

The purpose of CBC archives is to provide tax authorities with a comprehensive overview of the global allocation of income, taxes paid, and economic activity by each entity within a multinational group.

What information must be reported on cbc archives?

CBC archives must report information such as revenue, profit before tax, income tax paid, and other operational details for each jurisdiction where the multinational operates.

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