On 10 July 2019, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2019-2 (email newsletter). The main points are reproduced as follows:

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1. IRS Issues Updates for Form 8975 Instructions

The IRS updated instructions for filing Form 8975. The updated instructions were published on www.IRS.gov July 1, 2019. Key changes are highlighted in items 2 & 3 below.

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