Rhoades and Brittain on Country-by-Country Reporting: Do U.S. Multinational Enterprises Have the Most at Risk Under the New Requirements? (PDF)
In this EIA, Rufus Rhoades (co-author of the treatise Rhoades & Langer, U.S. International Taxation and Tax Treaties) and Cynthia Brittain take a look at country-by-country reporting under OECD guidance as part of the Base Erosion and Profit Shifting (BEPS) project, which is intended to strengthen international standards on tax transparency, and examine whether U.S. multinational enterprises have the most at risk under the new requirements.
Rufus v. Rhoades is the co-author of Rhoades & Langer, U.S. International Taxation and Tax Treaties, a six-volume treatise published by LexisNexis Matthew Bender. In addition to writing, Mr. Rhoades practices law with a concentration on International Tax matters and in all facets of federal and state income tax matters, including work with the Internal Revenue Service (IRS) and the California Franchise Tax Board on a number of controversial issues. Mr. Rhoades has received the Dana Latham Memorial Award for Lifetime Achievement in Taxation, which was presented by the Los Angeles County Bar Association Section on Taxation, and the Joanne Garvey Award presented by the California State Bar Section on Taxation for substantial lifetime contributions to the field of tax law.
Cynthia D. Brittain is Northern Trust Company's Trust Advisor Team Lead for the Santa Barbara Region. Prior to joining Northern Trust, Ms. Brittain served as Counsel at McKenna, Long & Aldridge, LLP in Los Angeles, CA, where she focused her practice on domestic and international estate and tax planning. Ms. Brittain received her LL.M in Taxation from The University of San Diego, and her Juris Doctor from California Western School of Law where she served on Law Review/International Law Journal.
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