In an update to the IRS Country-by-Country Reporting Jurisdiction Status Table published 9 November 2018, the IRS has noted that it does not anticipate concluding competent authority agreement negotiations in 2018 with any jurisdictions not appearing in the table as of that date. As such, U.S. MNE groups operating in jurisdictions that are not listed but have CbC reporting obligations for fiscal years beginning 1 January 2017 will need to review their obligations with respect to secondary local filing by constituent entities resident in these jurisdictions.