On 29 December 2017, the U.S. IRS published the joint statement on the exchange of Country-by-Country (CbC) reports with France and the competent authority arrangement on the exchange of CbC reports with Spain. The IRS CbC Reporting Jurisdiction Status Table was also changed from indicating the arrangement with Spain as being signed on 19 December to being "In Negotiations". It is uncertain if this was changed in error or if this is a correction to previously indicating the arrangement as signed. U.S. - France The Joint Statement with France provides for the spontaneous exchange of CbC reports pursuant to Article...