United States

First reporting fiscal year: Commencing on or after 30 June 2016, The United States also allowed MNE Groups to file a CbC report on a voluntary basis, for reporting fiscal years commencing between 1 January 2016 and 30 June 2016.

Consolidated group revenue threshold: USD 850 million

Filing deadline: with the annual income tax return

Local filing required: No

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

It is recommended that the United States ensure that the definitions of “revenue” for the purposes of applying the threshold and for completing Table 1 are consistent with the definition in the Action 13 minimum standard, as further clarified by OECD guidance. This recommendation remains in place since the 2017/2018 peer review.1

It is recommended that the United States’ competent authority should continue to work actively towards signing bilateral competent authority arrangements with jurisdictions of the Inclusive Framework that meet the confidentiality, consistency and appropriate use conditions, and with which the United States has an agreement in effect that allows for the automatic exchange of information. This recommendation remains in place since the 2017/2018 peer review.

The United States confirms that its rules have not changed and continue to be applied effectively. The United States continues to meet all terms of reference.


← 1. The United States operates a modified filing requirement for MNEs which qualify as state security contractors. In light of the United States’ explanations and the limited number of MNE Groups that are likely to qualify for the specified national security contractor status, no recommendation is made, but use of modified reporting will be monitored. This monitoring point remains in place since the 2018/2019 peer review.

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