The U.S. IRS has published the competent authority arrangements on the exchange of Country-by-Country (CbC) reports with Ireland, Latvia, and the Slovak Republic. The arrangement with Ireland was signed 15 June 2017 and the arrangements with Latvia and the Slovak Republic were signed 21 June 2017.
Each arrangement provides that pursuant to the provisions of the Exchange of Information and Administrative Assistance Articles of the respective tax treaties between the U.S. and the three juri…