Country-by-Country Reporting


The United States is a member of the Organization for Economic Co-operation and Development (OECD). The OECD recommended country-by-country reporting requirements to address base erosion and profit shifting. The United States issued regulations to require country-by-country reporting by U.S. multinational enterprises (MNEs).

U.S. Multinational Enterprises

U.S. MNEs have to report certain financial information on a country-by-country basis. The Country-by-Country Report will be exchanged under bilateral Competent Authority Arrangements negotiated between the U.S. Competent Authority and Foreign Tax Administrations.

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Get more information about the implementation of transfer pricing documentation and country-by-country reporting from the Organisation for Economic Co-operation and Development

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