March 15, 2023
International Tax Co-leader Mark Chaves wrote about the BE-12 survey filing deadlines for US affiliates of foreign-owned enterprises.
ECOVIS Global
By Mark Chaves, Partner, International Tax Co-Leader
Excerpt:
Failure to comply with the BE-12 survey submission requirements may result in civil and potentially criminal penalties for failure to report properly. Officers, directors, employees, or agents of an entity that fail to submit the survey may be subject to criminal penalties.