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United States - US Country-by-Country Reporting Requirement

Country:
United States
Author:
M. Dorey
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 3
Published:
3 May 2016
To further explore the new US tax documentation requirement, the author defines the taxpayers who must file a US country-by-country report; describes the information to be provided and offers some final remarks regarding the implementation process.
 
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