The United States is a member of the Organisation 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

Go to OECD.org