According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, the U.S. has signed competent authority arrangements (CAA) on the exchange of Country-by-Country (CbC) reports with France and Gibraltar. The update does not provide the operative (effective) dates for the arrangements, although it is expected that they would apply for reporting fiscal years beginning on or after 1 January 2017. France's requirements apply from 2016, although arrangements for spontaneou…