US Country-by-Country Reporting Requirement

Journal
Dorey, M.
United States
International Transfer Pricing Journal 2016 (Volume 23), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.