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 Mauritius on 27 April 2018. The arrangement is operative (effective) from the date of signature. The arrangement provides that pursuant to the provisions of Article 1 (Object and Scope) of the 2013 Mauritius-United States tax information exchange agreement, each competent authority intends to automatically exchange CbC reports received from each reporting entity resident for tax purposes in its jurisdiction, provided that, on the basis of the information provided in the CbC report, one...