According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, the U.S. signed a competent authority arrangement on the exchange of Country-by-Country (CbC) reports with Curacao on 14 May 2020. The arrangement is operative (effective) from the date it was signed.
The arrangement provides that pursuant to Article 4 (Exchange of Information) of the 2020 U.S.- Curacao (Netherlands Antilles) tax information exchange agreement, each competent authority intends to auto…