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Resolution T17712 CD/MBPDRAFTAgenda ID # 18996PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIACommunications Division Broadband, Video and Market BranchRESOLUTION T17712 December 17, 2020RESOLUTION
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What is cdmbp?
CDMBP stands for Country-by-Country Master File and it is a reporting requirement for multinational enterprises.
Who is required to file cdmbp?
Multinational enterprises with consolidated group revenue exceeding a certain threshold are required to file CDMBP.
How to fill out cdmbp?
CDMBP can be filled out electronically through the designated tax authority portal using specific templates and guidelines.
What is the purpose of cdmbp?
The purpose of CDMBP is to provide tax authorities with information about the global allocation of income, taxes paid, and certain indicators of the location of economic activity among tax jurisdictions.
What information must be reported on cdmbp?
CDMBP must include details about the group's revenue, profits, taxes paid, employees, assets, and activities in each tax jurisdiction where the group operates.
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