Country-by-Country Reporting; Hearing
Federal Register, Volume 81 Issue 74 (Monday, April 18, 2016)
Federal Register Volume 81, Number 74 (Monday, April 18, 2016)
Proposed Rules
Pages 22549-22550
From the Federal Register Online via the Government Publishing Office www.gpo.gov
FR Doc No: 2016-08882
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
REG-109822-15
RIN 1545-BM70
Country-by-Country Reporting; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of a public hearing on notice of proposed rulemaking.
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Page 22550
SUMMARY: This document provides a notice of public hearing on proposed regulations that would require annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a multinational enterprise group.
DATES: The public hearing is being held on Friday, May 13, 2016, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Friday, April 29, 2016.
ADDRESSES: The public hearing is being held in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW., Washington, DC 20224. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building.
Send Submissions to CC:PA:LPD:PR (REG-109822-15), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday to CC:PA:LPD:PR (REG-109822-15), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-109822-15).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Melinda Harvey at (202) 317-6934; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing Oluwafunmilayo Taylor at (202) 317-6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG-109822-15) that was published in the Federal Register on Wednesday, December 23, 2015 (80 FR 79795).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing that submitted written comments by March 22, 2016, must submit an outline of the topics to be addressed and the amount of time to be denoted to each topic by Friday, April 29, 2016.
A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing or in the Freedom of Information Reading Room (FOIA RR) (Room 1621) which is located at the 11th and Pennsylvania Avenue NW., entrance, 1111 Constitution Avenue NW., Washington, DC 20224.
Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
FR Doc. 2016-08882 Filed 4-15-16; 8:45 am
BILLING CODE 4830-01-P
