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CHARTER UNIVERSITY OF SCIENCE AND TECHNOLOGY (CARSAT) FACULTY OF MANAGEMENT STUDIES (FMS) BBA Program SEMESTER II UNIVERSITY EXAMINATION, MAY 2018 BM 111 CASE ANALYSIS (OLD) BM 111.1 CASE ANALYSIS
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Research different universities that offer a BBA program
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The BBA programme, or Base Erosion and Profit Shifting (BEPS) Action 8-10 compliant Business Benefit Assessment (BBA), is designed to evaluate and report on multinational enterprise arrangements to ensure they comply with tax regulations concerning profit allocation and avoidance of tax base erosion.
Multinational enterprises that engage in cross-border business transactions and meet specific thresholds set by tax authorities are required to file the BBA programme.
Filling out the BBA programme involves gathering relevant data on business operations, assessing intercompany transactions, and completing standardized forms that detail the nature of these transactions, their purpose, and financial implications.
The purpose of the BBA programme is to ensure transparency in cross-border transactions, mitigate tax avoidance strategies, and ensure that profits are reported and taxed where economic activities occur.
Information that must be reported on the BBA programme typically includes details of intercompany transactions, financial data, business strategies, and the functional analysis of the entities involved.
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