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U.S. Signs CbC Exchange Arrangement with the United Kingdom

24 August 2017

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Treaty Development

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United States-United Kingdom

According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, the U.S. signed a competent authority arrangement on the exchange of Country-by-Country (CbC) Reports with the United Kingdom on 16 August 2017. The arrangement was not yet published at the time of writing, but will likely be published in the near future and is expected to apply for fiscal years beginning on or after 1 January 2016.