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U.S. Publishes CbC Exchange Arrangement with Poland

|Treaty Development|United States-Poland
United States-Poland

The U.S. IRS has published the bilateral competent authority arrangement on the exchange of Country-by-Country (CbC) reports with Poland. The arrangement was signed 28 December 2017 and is operative (effective) from that date.

The arrangement provides that pursuant to Article 23 (Exchange of Information) of the 1974 Poland-U.S. tax treaty, each competent authority intends to automatically exc…

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