International Tax ADVISORY – IRS Issues Draft Form and Instructions for Country-by-Country Reports

March 15, 2017 By Matthew Moseley and Henry Birnkrant

Ultimate parents of U.S. multinational enterprises now have instructions for Form 8975, the U.S. Country-by-Country Report. Our International Tax Group reviews what U.S. MNEs must do to comply with new U.S. filings requirements, as well as procedures for voluntary early filing intended to satisfy BEPS-related Organisation for Economic Co-operation and Development guidance in other jurisdictions.

Fixing the reporting mismatch
Revenue Procedure 2017-23
The form and instructions

Read the full International Tax Advisory here.

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About Matthew Moseley

Matthew Moseley has a practice focused on the U.S. federal income tax consequences of domestic and cross-border business transactions.

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About Henry Birnkrant

Henry Birnkrant focuses his practice on transfer pricing matters and U.S. federal income taxation of domestic and cross-border business transactions.

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