According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, the U.S. has signed a competent authority arrangement on the exchange of Country-by-Country (CbC) Reports with Argentina. The update does not provide the signature or operative (effective) date of the arrangement, although it is likely that the arrangement will apply retroactively (1 January 2018) and include the provision that the competent authorities have until three months after the arrangement is operative to first exchange reports. Such retroactive effect has been provided in other recent CbC exchange arrangements, such as the arrangements with Curacao and Monaco. Details of the...