Multinational Enterprises (MNEs) operating in Ghana that meet a particular revenue threshold are required to provide detailed, comprehensive information on their global operations through Country-by-Country Reporting (CbCR).Definition of key termsMultinational Enterprise Group (MNE Group): An MNE Group refers to a collection of companies or entities operating in multiple countries, often under a common ownership or control structure.Ultimate Parent Entity (UPE): The UPE is the highest-level entity within an MNE Group that exercises control over other entities in the group. The UPE is typically the entity that consolidates the financial statements of the entire group.Constituent Entity: A Constituent Entity is any...