The U.S. IRS updated its Country-by-Country Reporting Jurisdiction Status Table to provide the operative (effective) date for the competent authority arrangement on the exchange of Country-by-Country (CbC) Reports that the U.S. has entered into. In general, the exchange arrangements are effective from the date they are signed, although in certain cases, an arrangement will instead become operative on the date of the later of the notifications provided by each competent authority that its Contracting State has the necessary laws in place to require reporting entities to file a CbC Report. Of the 29 exchange arrangements entered into, the operative date...