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U.S. IRS Issues CbC Reporting News & Information Issue 2018-3

21 May 2018

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Approved Changes

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United States

On 18 May 2018, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2018-3 (email newsletter). The main points are reproduced as follows: --- 1.  IRS Publishes New Content on Country-by-Country (CbC) Reporting New content is available on the CbC Reporting pages: New CbC Reporting FAQs are now available. The Jurisdiction Status Table contains recently signed Competent Authority Arrangements for the exchange of CbC Reports. 2.  IRS Releases Notification for U.S. Multinational Enterprises (MNEs) Filing Form 8975 with no U.S. Schedule A (Form 8975) When submitting Form 8975 and Schedules A (Form 8975), filers must attach at least two Schedules A...