According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, the U.S. signed competent authority arrangements on the exchange of Country-by-Country (CbC) Reports with Australia and Estonia on 1 August 2017 and 26 July 2017, respectively. The arrangements were not yet published at the time of writing, but will likely be published on the IRS competent authority arrangements web page in the near future and are expected to apply for fiscal years beginning on or after 1 January 2016.