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Introduction

SECTION 1. PURPOSE AND SCOPE

Internal Revenue Bulletin 2017-7 · 2026-10-03 edition · updated 2026-10-04 · United States

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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▸Contents — Internal Revenue Bulletin 2017-7
Internal Revenue Bulletin 2017-7

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