Country-by-Country Reporting News & Information

Internal Revenue Service (IRS) sent this bulletin at 07/25/2018 07:12 AM EDT

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July 25, 2018

Issue Number: 2018-4

Inside This Issue

IRS Publishes New Content on Country-by-Country (CbC) Reporting
IRS Provides Clarifications to the Instructions for Schedule A (Form 8975)

1. IRS Publishes New Content on Country-by-Country (CbC) Reporting

New content is available on the CbC Reporting pages:

The Jurisdiction Status Table contains recently signed Competent Authority Arrangements for the exchange of CbC Reports.
The Country-by-Country Reporting Guidance webpage contains new guidance and resources.

2. IRS Provides Clarifications to the Instructions for Schedule A (Form 8975)

The IRS published a Recent Development Article to provide clarifications to the instructions for Schedule A (Form 8975). A link to the article can also be found on the Reporting Guidance page.

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Issue Number: 2018-4

Inside This Issue