Internal Revenue Service February 24, 2016 – Federal Register Recent Federal Regulation Documents

Country-by-Country Reporting; Correction
Document Number: 2016-03906
Type: Proposed Rule
Date: 2016-02-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-109822-15) that was published in the Federal Register on Wednesday, December 23, 2015 (80 FR 79795). The proposed regulations would require annual country-by-country reporting by United States persons that are the ultimate parent entity of a multinational enterprise group.