The BEA Web Site for the forms is here.
A good discussion is Joseph Perera and Farley P. Katz, Alert: Benchmark Survey of U.S. Direct Investment Abroad (BE-10 Report) Due May 29, 2015 (Strasburger 5/26/15), here. The authors make the following introduction which should gather the attention of clients (and their lawyers) who have foreign entities.
All U.S. persons that owned, directly or indirectly, 10% or more of the voting stock of a foreign corporation, or an equivalent interest in an unincorporated foreign business enterprise (e.g. a partnership), at any time during the 2014 fiscal year, are required to file a BE-10 Report.The authors also note that there are civil and criminal penalties for failing to file.
Addendum 5/29/15 8:30am: