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country-by-country reports

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. [...]Read more

Filed Under: International Tax Advisory Tagged With: Action 13, BEPS, CbC, Chapter V, country-by-country reports, form 8975, IRS, MNE, multinational enterprise, OECD, Organisation for Economic Co-operation and Development, Reg. § 1.6038-4, Rev. Proc. 2017-23, Revenue Procedure 2017-23, Schedule A, TD 9773

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