The U.S. IRS has updated its Country-by-Country (CbC) Reporting Jurisdiction Status Table with respect to Gibraltar, Hungary, and Liechtenstein.
With respect to Gibraltar, the update includes the publication of the competent authority arrangement on the exchange of CbC reports between the two jurisdictions ({News-2019-01-17/T/3-previous coverage}). The operative (effective) date of the agreement has not yet been published.
With respect to Hungary, the update includes the publication of …