The U.S. IRS has published an updated version of its Country-by-Country Reporting Jurisdiction Status Table, which now also includes the status of jurisdictions with which the U.S. is negotiating competent authority arrangements (CAAs) on the exchange of CbC reports. The table includes those jurisdictions that are in negotiations for a CAA, have satisfied the United States’ bilateral data safeguards and infrastructure review, and have consented to be listed. The IRS notes, however, that taxpayers cannot rely on this information for assurances that CAAs with the competent authorities of these jurisdictions will be concluded by the end of 2017.   Jurisdiction with...