While speaking at the 28th annual Insurance Tax Seminar held by the Federal Bar Association in Washington on 2 June 2016, U.S. Treasury Deputy Assistant Secretary Robert Stack clarified Treasury's position on a number of issues for the final Country-by-Country (CbC) regulations, which is to be completed by 30 June. According to Stack, Treasury positions on some outstanding issues include: CbC reports will be due with the annual tax return, although Treasury is considering possible ways to allow CbC reports through amended returns; Territories will be regarded as separate jurisdictions, although parent companies in territories may file with the IRS;...