# Country-by-Country Reporting
> **IRS** · Final regulations. · Published 2016-06-30 · Effective 2016-06-30 · 81 FR 42482
## Document
- **Document number:** 2016-15482
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 42482
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/06/30/2016-15482/country-by-country-reporting)
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