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Healthy families C o n sum her A f fair SM an r c h 2 013Setting SMART Financial Goals Karen Seneca SDSU Extension Family Resource Management Field Specialist Carrie Johnson, Ph.D. SDSU Extension
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What is c o n su?
C O N S U stands for Country by Country Reporting, which is a requirement for multinational companies to provide information about their business operations in each country they operate.
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Multinational companies with a certain level of revenue are required to file C O N S U.
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The purpose of C O N S U is to increase transparency and help tax authorities assess transfer pricing risks.
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Information such as revenues, profits, taxes paid, employees, and business activities in each country must be reported on C O N S U.
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