Internal Revenue Service February 24, 2016 – Federal Register Recent Federal Regulation Documents
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Country-by-Country Reporting; Correction
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.
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