USA: Form 8975, Country-by-Country Report

Par Robert Robillard - 4 juillet 2016

The complete US Regulations on country-by-country reporting "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."…

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