IRS issues proposal on CbC reporting implementation in the United States

  • By A&S
  • December 25, 2015
  • News

On December 23, 2015, the IRS issued a proposal on implementation of country-by-country reporting in the United States. The proposed regulations (REG-109822-15) describe a new requirement for certain US persons that are the ultimate parent entity of an MNE group to file an annual report if the US MNE…

read more