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KARNATAKA STATE WOMENS UNIVERSITY VIJAYAPURA SYLLABUS FOR MASTER OF LIBRARY AND INFORMATION SCIENCE (MLISC CBCS SCHEMEWITH EFFECT FROM THE ACADEMIC YEAR 201516) Seme ster IPaper No ML1.1 ML1.2 ML1.3

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Gather all necessary information and documents required to fill out BLIS and MLIS CBCS.

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What is blis and mlis cbcs?

BLIS (Business Ledger Information System) and MLIS (Master Ledger Information System) CBCR (Country-by-Country Reporting) are frameworks for multinational enterprises to report income, taxes, and other financial data by jurisdiction to enhance transparency and provide tax authorities with information they need for assessing tax risks.

Who is required to file blis and mlis cbcs?

Multinational enterprises with consolidated revenue above a specific threshold, typically around €750 million or the equivalent in local currency, are required to file BLIS and MLIS CBCR.

How to fill out blis and mlis cbcs?

To fill out BLIS and MLIS CBCR, organizations need to gather financial data from their business units across different jurisdictions, complete the necessary forms provided by tax authorities, and ensure all information is accurate and complies with local regulations.

What is the purpose of blis and mlis cbcs?

The purpose of BLIS and MLIS CBCR is to provide tax authorities with essential information regarding the distribution of income, taxes paid, and economic activities across different countries, thereby promoting transparency and preventing tax avoidance.

What information must be reported on blis and mlis cbcs?

Information reported on BLIS and MLIS CBCR includes the company's income, profit before tax, income tax paid, accumulated earnings, number of employees, and assets in each jurisdiction.

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