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Finanse publiczne · 30.06.2016

Country-by-Country Reporting

This document contains final regulations that require annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a multinational enterprise group. The final regulations affect United States persons that are the ultimate parent entity of a multinational enterprise group that has annual revenue for the preceding annual accounting period of $850,000,000 or more.

Source: Federal Register — Department of the TreasuryOpen original release →