federal_register: 2015-32145
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015-32145 | Country-by-Country Reporting | Proposed Rule | This document contains proposed regulations that would require annual country-by-country reporting by United States persons (U.S. persons) that are the ultimate parent entity of a multinational enterprise (MNE) group. These proposed regulations affect U.S. persons that are the ultimate parent entity of an MNE group that has annual revenue for the preceding annual accounting period of $850,000,000 or more. This document invites comments from the public on all aspects of the proposed rules and provides the opportunity for the public to request a public hearing. | 2015-12-23 | 2015 | 12 | https://www.federalregister.gov/documents/2015/12/23/2015-32145/country-by-country-reporting | https://www.govinfo.gov/content/pkg/FR-2015-12-23/pdf/2015-32145.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that would require annual country-by-country reporting by United States persons (U.S. persons) that are the ultimate parent entity of a multinational enterprise (MNE) group. These proposed regulations affect... |