other · IRS · Rule · Published 2016-06-30 · Effective 2016-06-30 · 81 FR 42482
Document
Document number
2016-15482
Federal Register citation
81 FR 42482
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2016-06-30
Effective date
2016-06-30
Treasury docket
TD 9773
Abstract
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.