Andersen Global
12 August 2026
Country-by-Country Reporting: Current Compliance Considerations for U.S. Multinational Groups
Country-by-country (CbC) reporting on Form 8975, Country by Country Report, and Schedule A, Tax Jurisdiction and Constituent Entity Information, is now an established annual compliance obligation for qualifying U.S. multinational enterprise groups. The report gives tax authorities a jurisdiction-by-jurisdiction view of income, taxes, employees, tangible assets, and business activities, so it should be prepared consistently with the group’s transfer pricing and financial reporting processes.
