Tax Law Insights

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts mandatory surveys to collect information on direct investment. There are three (3) specific surveys which track "out-bound" foreign investment, a quarterly survey, an annual survey, and a 5-year benchmark survey. The purpose of the quarterly survey is to report positions and transactions between a U.S. reporter and its foreign affiliates. The purpose of the annual survey is to report annual financial and operating data of the U.S. reporter and its foreign affiliates. The benchmark surveys are ...