On 30 January 2019, the U.S. IRS updated its Country-by-Country (CbC) Reporting Jurisdiction Status Table, including a change in the status of the CbC exchange arrangement with France from "signed" to "in negotiations". The update also provides the operative (effective) dates for the CbC exchange arrangements with Gibraltar and Hungary, which are 18 December 2018 and 21 December 2018, respectively.