On 10 July 2019, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2019-2 (email newsletter). The main points are reproduced as follows:
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1. IRS Issues Updates for Form 8975 Instructions
The IRS updated instructions for filing Form 8975. The updated instructions were published on www.IRS.gov July 1, 2019. Key changes are highlighted in items 2 & 3 below.
See the Instructions for Form 8975 and Schedule A (Form 8975) for further guidance.
2. IRS Updat…