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Revised: 12/17/14 CATERS USER S MANUAL 2014 2015 Career and Technical Education Reporting System Notice to the Reader In accordance with the requirements of the Civil Rights Act and other federal
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What is cters?
CTERS stands for Country-by-Country Reporting and is a requirement for multinational enterprises to report their profits and taxes paid in each country they operate in.
Who is required to file cters?
Multinational enterprises with consolidated group revenue exceeding a certain threshold are required to file CTERS.
How to fill out cters?
CTERS can be filled out electronically through the designated online portal provided by tax authorities.
What is the purpose of cters?
The purpose of CTERS is to increase transparency and combat tax avoidance by providing tax authorities with information on profits and taxes paid by multinational enterprises in different countries.
What information must be reported on cters?
CTERS require reporting on revenues, profits, taxes paid, and other relevant financial information for each country where the multinational enterprise operates.
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