On 18 September 2018, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2018-5 (email newsletter). The main points are reproduced as follows: --- 1.  IRS Issues Reminder to U.S. 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 (Form 8975) to the Form 8975. At least one Schedule A should be for the United States. A U.S. MNE group with only fiscally transparent United States business entities would not provide a Schedule A for the United States, but would provide...