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. Learn more... 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 CbC reporting topics U.S. MNEs Guidance and resources Frequently asked questions Related Form 8975 PDF Form 8975 (Schedule A) PDF Form 8975 instructions PDF Jurisdiction status table Report unauthorized use Newsletter Subscribe to the Country-by-Country Reporting newsletter
