- US multinational corporations doing business in foreign countries (and foreign based multinational corporations doing business inside the US or foreign countries other than their own) are typically subject to the domestic tax laws of the countries where they engaged in business activities.
- Multinational companies with annual revenue of at least $850 million are required to comply with country-by-country reporting requirements for tax years beginning on or after July 1, 2016.
- Post-Brexit tax fallout and what it means for US businesses.
- New IRS regulations would treat certain commonly used related-party debt instruments as stock for US federal income tax purposes and impose new documentation rules for intercompany loans.
- The IRS issued proposed regulations (REG-109822-15) that would require annual country-by-country (CbC) reporting by large US multinational enterprises (MNE).