USA: Form 8975, Country-by-Country Report

By Robert Robillard - 4 July 2016

This blogpost originally appeared on rbrt.ca.

The complete US Regulations on country-by-country reporting “contains final regulations that require annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a multinational enterprise group. The final regulations affect United States persons that are the ultimate parent entity of a multinational enterprise group that has annual revenue for the preceding annual accounting period of $850,000,000 or more.”

They are effective on June 30, 2016.

The final Regulations are available here: https://www.federalregister.gov/articles/2016/06/30/2016-15482/country-by-country-reporting

At the time of this blogpost, Form 8975 Country-by-Country Report was not available online just yet (see: https://www.irs.gov/forms-pubs).

The library on Transfer Pricing in the United States is available here.

Robert Robillard, Ph.D., CPA, CGA, Adm.A., MBA, M.Sc. Econ., M.A.P.
Senior Partner, RBRT Inc.
514-742-8086; robertrobillard “at” rbrt.ca
www.rbrt.ca

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