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August 2006 FR NTS IDE POST OFFICE BOX 180055, CORONADO, CA 92178-0055 www.cmgc.org We will CONTINUE the format USED LAST YEAR for choosing the Club Champion. After two rounds of stroke play competition,
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CMGC Golf stands for Country-by-Country Reporting (CbCR), Master File, and Local File for golf clubs.
Golf clubs with international operations are required to file CMGC Golf as part of their transfer pricing documentation requirements.
CMGC Golf can be filled out by providing information on a golf club's global income, taxes paid, number of employees, and activities in different countries.
The purpose of CMGC Golf is to provide tax authorities with information on a golf club's international activities to assess transfer pricing risks.
Information that must be reported on CMGC Golf includes global income, taxes paid, number of employees, and activities in different countries.
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