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ARM PUBLIC S E W. C O W, Arkansas Public Service Corn mission q7CREfARv n CAMY, Docket Summary Cover Sheet (For all dockets other than Rate Cases, D C and T ', OCHA 3 6 P# '11 Must be fired with each
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C O W stands for Country-by-Country Reporting, a requirement for multinational enterprises to report their key financial and tax information in each country they operate in.
Multinational enterprises with a global consolidated revenue above a certain threshold are required to file C O W.
C O W is typically filled out electronically through specialized tax reporting software, following the guidelines provided by the tax authorities.
The purpose of C O W is to increase transparency and allow tax authorities to assess transfer pricing risks and potential tax avoidance strategies.
C O W requires reporting of key financial and tax information such as revenue, profits, taxes paid, etc., broken down by country.
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