| Guidance and resources | Description |
|---|---|
|
Final regulations for annual country-by-country (CbC) reporting. |
|
|
Guidance for ultimate parent entities of U.S. multinational enterprise groups about filing a Form 8975, Country-by-Country Report, for early reporting periods. This revenue procedure discusses the timing and manner of these early filings. |
|
|
U.S. Model CbC CAA PDF (Treaty) |
Model arrangement for the U.S. competent authority for the exchange of country-by-country reports (updated June 30, 2017). |
|
Model arrangement for the U.S. competent authority on the basis of a tax information exchange agreement for the exchange of country-by-country reports (updated June 30, 2017). |
|
|
Model arrangement for the U.S. competent authority on the basis of the Convention on Mutual Administrative Assistance in Tax Matters for the exchange of country-by-country reports. |
|
| Jurisdiction status table | Country-by-country reports are exchanged under competent authority arrangements. This table details their agreement status by jurisdiction. |
|
Transfer pricing documentation and country-by-country reporting, Action 13 final report |
OECD final report on transfer pricing documentation and country-by-country reporting. |
|
Guidance on the implementation of country-by-country reporting: BEPS Action 13 PDF |
Additional OECD guidance on the global implementation of country-by-country reporting. |
| Country-by-country reporting XML schema user guide (OECD) |
OECD (2016), Country-by-Country Reporting XML Schema: User Guide for Tax Administrations and Taxpayers contains the standardized electronic format for the exchange of country-by-country reports between jurisdictions. It also explains the information required to be included in each reported data element. |
|
Form 8975, Country-by-Country Report PDF Schedule A (Form 8975) Tax Jurisdiction and Constituent Entity Information PDF |
Forms for country-by-country reporting. |
|
Instructions for country-by-country reporting. |
|
| Notice 2018-31, National Security Considerations with Respect to Country-by-Country Reporting | In consideration of the national security interests of the United States, this notice addresses modifications to the reporting requirement under §1.6038-4 with respect to certain U.S. multinational enterprise (MNE) groups. |
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