Internal Revenue Service September 19, 2016 – Federal Register Recent Federal Regulation Documents

Country-by-Country Reporting; Correction
Document Number: 2016-22440
Type: Rule
Date: 2016-09-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9773) that were published in the Federal Register on Thursday, June 30, 2016 (81 FR 42482). This document contains final regulations that require annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a multinational enterprise group.