The Resource Country-by-country reporting : identifying the elephant
Country-by-country reporting : identifying the elephant
Resource Information
The item Country-by-country reporting : identifying the elephant represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Country-by-country reporting : identifying the elephant represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
-
- eng
- eng
- Label
- Country-by-country reporting : identifying the elephant
- Title
- Country-by-country reporting : identifying the elephant
- Language
-
- eng
- 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
- Note
- 20161103
- Label
- Country-by-country reporting : identifying the elephant
- Note
- 20161103
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Country-by-country-reporting--identifying-the/squmY9GFXb8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Country-by-country-reporting--identifying-the/squmY9GFXb8/">Country-by-country reporting : identifying the elephant</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Country-by-country-reporting--identifying-the/squmY9GFXb8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Country-by-country-reporting--identifying-the/squmY9GFXb8/">Country-by-country reporting : identifying the elephant</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
