At what level should data reported on the BE-125 be consolidated?

Data reported on the BE-125 should be consolidated and reported at the top U.S. reporter's level. A consolidated BE-125 will cover all of your U.S. domestic operations' transactions with unaffiliated foreign persons (same as BE-25/BE-22) and it will also cover your U.S. domestic operations' transactions with your foreign affiliates, foreign parents, and members of your affiliated foreign group for services and intangibles. The BE-125 WILL NOT cover transactions by your foreign affiliates with other foreign persons.

 

We provide services to a foreign affiliate of a foreign parent. Is this reportable on the BE-125?

Yes. Your transaction is with a foreign affiliate of a foreign parent and is considered a transaction with a foreign person and therefore should be reported on the BE-125 under the column marked Foreign Parent(s) & Foreign Affiliates of Foreign Parent(s).


View and print all FAQs related to the BE-125 survey (PDF)