The reporting entity is the entity that is required to file the Country-by-Country Report (Form 8975). It is typically the ultimate parent entity of an MNE (Multinational Enterprise) group. The U.S. MNE group refers to the consolidated group of entities that are required to file Form 8865, Consolidated Return, under the U.S. tax provisions. The reporting entity is responsible for reporting certain information about the income and expenses of each constituent entity in each jurisdiction where the entity has a taxable presence.