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*HAL0032045003* Seat No. ___HAL0032045003 B. Sc. (IT) (Sem.V) (CBCS) (W.E.F. 2019) Examination June 2023CS27 : Search Engine Techniques & Digital Technology Trends Faculty Code : 003 Subject Code:

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What is v cbcs?

v cbcs stands for 'Voluntary Compliance of Base Erosion and Profit Shifting' and refers to a reporting framework designed to enhance transparency in global tax practices.

Who is required to file v cbcs?

Multinational enterprises with a consolidated group revenue above a specified threshold are required to file v cbcs.

How to fill out v cbcs?

v cbcs should be filled out by gathering the requested financial information from all relevant entities in the multinational group and submitting it through the designated online portal or format specified by the tax authorities.

What is the purpose of v cbcs?

The purpose of v cbcs is to provide tax authorities with a clearer view of how multinational enterprises allocate income, assets, and taxes paid among different jurisdictions, aiding in compliance and addressing tax avoidance issues.

What information must be reported on v cbcs?

The v cbcs requires reporting of key financial information, including revenue, profit, taxes paid, and the economic activity of each entity within the multinational group.

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