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Internal Revenue Bulletin:  2017-7 

February 13, 2017 


Table of Contents

Rev. Proc. 2017–23Rev. Proc. 2017–23

This revenue procedure describes the process for filing Form 8975, Country-by-Country Report, and accompanying Schedules A, Tax Jurisdiction and Constituent Entity Information (collectively, Form 8975), by ultimate parent entities of U.S. multinational enterprise (MNE) groups for reporting periods beginning on or after January 1, 2016, but before the applicability date of § 1.6038–4 (early reporting periods).

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