According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, Germany and the U.S. signed a joint statement on 13 December 2018 for the spontaneous exchange of Country-by-Country (CbC) reports for reporting fiscal years beginning in 2017. Although not available at the time of writing, the joint statement is likely in line with the statement for 2016 to provide that CbC Reports for fiscal years of MNE Groups commencing on or after 1 January 2017 and before 1 January 2018 will be spontaneously exchanged pursuant to Article 26 (Exchange of Information and Administrative Assistance) of the 1989 Germany-U.S....