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Submitted to the EC on 16/04/2016 COMPETITIVENESS AND INNOVATION FRAMEWORK Program ICT Policy Support Program (ICT PSP)codex Justice Communication via Online Data Exchange ICT PSP call identifier:
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Form EC is Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.
A 25% foreign-owned U.S. corporation or a foreign corporation engaged in a U.S. trade or business is required to file Form 5472.
Form 5472 must be completed with detailed information about the foreign owner and any transactions between the foreign owner and the U.S. corporation.
The purpose of Form 5472 is to provide the IRS with information about transactions between a foreign owner and a U.S. corporation in order to prevent tax evasion.
Information about the foreign owner, transactions with the U.S. corporation, and details of any related parties must be reported on Form 5472.
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