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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Bruce R Hopkins Nonp...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
Bruce R Hopkins Nonprofit Counsel
Article . 2016 . Peer-reviewed
License: Wiley Online Library User Agreement
Data sources: Crossref
Claim

Country‐by‐Country Reporting and Tax‐Exempt Organizations

descriptionPublicationkeyboard_double_arrow_right Article 15 Dec 2016 English Publisher:WileyJournal:Bruce R. Hopkins' Nonprofit Counsel, volume 34, pages 1-2 (issn: 1542-8419, eissn: 1542-8427, Copyright policy )

doi: 10.1002/npc.30274

Country‐by‐Country Reporting and Tax‐Exempt Organizations

Abstract

Country‐by‐country annual reporting is now a part of the federal tax law reporting requirements. This reporting (referenced by the Treasury Department as CbC) is required of certain US persons that are the ultimate parent entity of a multinational enterprise group. The regulations that detail this reporting regime were issued in final form in July 2016 (T.D. 9773); the principal underlying statutory authority for these reporting requirements is IRC § 6038. The reporting form is Form 8975.

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    popularity
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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