On 25 July 2018, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2018-4 (email newsletter). The main points are reproduced as follows:
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1. IRS Publishes New Content on Country-by-Country (CbC) Reporting
New content is available on the CbC Reporting pages:
- The Jurisdiction Status Table contains recently signed Competent Authority Arrangements for the exchange of CbC Reports.
- The Country-by-Country Reporting Guidance webpage contains new guidan…