USA: Form 8975, Country-by-Country ReportPar Robert Robillard - 4 juillet 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.
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