U.S. IRS Updates CbC Exchange Arrangement Table to Provide Operative Date
The U.S. IRS updated its Country-by-Country Reporting Jurisdiction Status Table to provide the operative (effective) date for the competent authority arrangement on the exchange of Country-by-Country (CbC) Reports that the U.S. has entered into. In general, the exchange arrangements are effective from the date they are signed, although in certain cases, an arrangement will instead become opera…
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