The U.S. IRS has published the bilateral competent authority arrangement on the exchange of Country-by-Country (CbC) reports with Slovenia. The status of the arrangement was updated to "signed" on 7 June 2018, although the actual signed and operative dates have not yet been published.
The arrangement provides that pursuant to the provisions of Article 26 (Exchange of Information and Administrative Assistance) of the 1999 Slovenia-U.S. tax treaty, each competent authority intends to automat…