The final regulations for U.S. Country-by-Country reporting were published in the Federal Register on 30 June 2016. The regulations as published do not differ from those released on 29 June 2016 ({News-2016-06-30/A/2- previous coverage}), aside from the insertion of the effective date, 30 June 2016.
With the official publication, the rules apply to reporting periods that begin on or after the first day of a taxable year of ultimate parent entities of U.S. MNE groups that begins on or after …