The Resource Country-by-country reporting : identifying the elephant

Country-by-country reporting : identifying the elephant

Label
Country-by-country reporting : identifying the elephant
Title
Country-by-country reporting : identifying the elephant
Creator
Subject
Language
eng
Summary
On June 30, 2016, the U.S. Treasury and the IRS issued final Country by Country (CbyC) reporting regulations. The regulations are enacted in response to guidelines set forth by the OECD and requires from certain U.S. multinational enterprise (MNE) groups to prepare and file Form 8975, Country-by-Country Report, with their federal income tax returns. The authors discuss how CbyC reporting is just one piece of a larger integrated package of documents that, taken together, are meant to highlight transfer pricing and other international tax risks
Citation source
In: International tax journal. - Chicago. - Vol. 42 (2016), no. 5 (September-October) ; p. 17-24
http://library.link/vocab/creatorName
  • Tan Majure, K.J
  • DerOhanesian, J
  • Zubler, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CbCR
  • reporting requirements
  • transfer pricing
Label
Country-by-country reporting : identifying the elephant
Instantiates
Publication
Label
Country-by-country reporting : identifying the elephant
Publication

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