
CbC Reporting in Countries without a BCAA with the US-Surrogate or Local Filing
The IRS has announced that they will not be able to execute bilateral competent authority agreements (BCAA) with all countries expecting a CBC report for 2016. Should impacted US Multinational Enterprises (MNEs) file locally or use a surrogate? At play are four countries, France, Indonesia, Jersey, and Spain [1] — all of … Read More