On 27 February 2019, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2019-1 (email newsletter). The main points are reproduced as follows:
---
1. IRS Issues Reminder for U.S. MNEs Filing Form 8975 with no U.S. Schedule A (Form 8975)
When submitting Form 8975 and Schedules A (Form 8975), filers must attach at least two Schedules A (Form 8975) to the Form 8975. At least one Schedule A should be for the United States.
A U.S. MNE group with only fiscal…