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.
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