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U.S. Signs CbC Exchange Arrangements with Denmark, Guernsey, Ireland, Latvia, and the Slovak Republic, and South Korea

|Treaty Development|United States-Denmark-Guernsey-Ireland-Latvia-Slovak Republic-Korea, Rep of-OECD
United States-Denmark-Guernsey-Ireland-Latvia-Slovak Republic-Korea, Rep of-OECD

According to an announcement from the OECD, the U.S. signed competent authority arrangements on the exchange of Country-by-Country (CbC) Reports with Denmark, Guernsey, Ireland, Latvia, the Slovak Republic, and South Korea during the third meeting of the Inclusive Framework on BEPS held 21 to 22 June 2017. The arrangements were not yet published at the time of writing, but will likely be published on the IRS competent authority arrangements webpage in the near future and are expected to be …

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