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TREAS/IRS RIN: 1545-BM91 Publication ID: Fall 2015 
Title: ●Country-by-Country Reporting (Temporary) 
Abstract:

These temporary regulations will provide for the implementation of country-by-country reporting.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6038-4T (new)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6011    26 U.S.C. 6012    26 U.S.C. 6031    26 U.S.C. 6038   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2015 
Additional Information: REG-109822-15 Drafting Attorney: Melinda E. Harvey (202) 317-6934 Reviewing Attorney: Jeffery Mitchell (202) 317-6934 Treasury Attorney: Brian Jenn (202) 622-5967 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM70 
Agency Contact:
Melinda E. Harvey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Email: melinda.e.harvey@irscounsel.treas.gov