On 30 June 2017, the U.S. IRS released the final Form 8975 - Country-by-Country (CbC) Report and Schedule A (Form 8975), as well as the Instructions for Form 8975 and Schedule A (Form 8975). The U.S. CbC reporting requirements apply for reporting periods (fiscal years) beginning on or after 30 June 2016 for U.S.-parented MNE groups with annual consolidated revenue of USD 850 million or more …