FAQs on country-by-country (CbC) reporting | KPMG Global
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United States: IRS provides FAQs on country-by-country reporting

FAQs on country-by-country (CbC) reporting

The IRS today announced a list of “frequently asked questions” (FAQs) has been posted on the IRS’s country-by-country (CbC) reporting dedicated webpage. The IRS also provided, in table format, information about CbC reports that will be exchanged under a bilateral Competent Authority arrangement.


Related content

  • The FAQs on CbC reporting address general questions and provide information about the data format and structure, the exchange of information, and reporting requirements. 

  • Read the IRS table of CbC reporting jurisdiction status.

  • Read today’s IRS release.

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