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. The final regulations affect United States persons that are the ultimate parent entity of a multinational enterprise group that has annual revenue for the preceding annual accounting period of $850,000,000 or more.
Document
Country-by-Country Reporting
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...
Legal Citation
Federal Register Citation
Use this for formal legal and research references to the published document.
81 FR 42482
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Country-by-Country Reporting,” thefederalregister.org (June 30, 2016), https://thefederalregister.org/documents/2016-15482/country-by-country-reporting.