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HARMINE Monthly managerial report March 2010 B. Combat and J. Atkinson. C o o r d in a t o r : B an r t Rom b an u t, S c h o o l o f pH an r m a c y, V r IJ e U n iv e r s it e it B r u s s e l,
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What is c o o r?
C O O R stands for Country-by-Country Reporting, which requires multinational enterprises to provide information on their revenues, profits, taxes paid, and other indicators on a country-by-country basis.
Who is required to file c o o r?
Multinational enterprises with annual consolidated revenue exceeding a certain threshold are required to file C O O R.
How to fill out c o o r?
C O O R is usually filed electronically through a designated portal provided by the tax authority of the respective jurisdiction. The form must be completed accurately with all required information.
What is the purpose of c o o r?
The purpose of C O O R is to enhance transparency and facilitate the assessment of transfer pricing risks by tax authorities.
What information must be reported on c o o r?
Information such as revenues, profits, taxes paid, employees, assets, and activities in each jurisdiction where the multinational enterprise operates must be reported on C O O R.
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