[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