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U.S. IRS Issues CbC Reporting News & Information Issue 2018-4

26 July 2018

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Approved Changes

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United States

On 25 July 2018, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2018-4 (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: The Jurisdiction Status Table contains recently signed Competent Authority Arrangements for the exchange of CbC Reports. The Country-by-Country Reporting Guidance webpage contains new guidance and resources. 2.  IRS Provides Clarifications to the Instructions for Schedule A (Form 8975) The IRS published a Recent Development Article to provide clarifications to the instructions for Schedule A (Form 8975). A link to...