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Location InformationDEFINITION OF ESTABLISHMENT The reporting unit for this questionnaire is an establishment. An establishment is generally a single physical location where business is conducted
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Do not consider branch is a tax concept that refers to income or assets that are not included in the calculations for a specific tax reporting purpose.
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The purpose of do not consider branch is to ensure that certain types of income or assets are not taxed or included in specific tax calculations.
Information such as the type of income or assets, the amount excluded, and the reason for the exclusion must be reported on the do not consider branch form.
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