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Italy and the U.S. Sign CbC Exchange Arrangement

|Treaty Development|Italy-United States
Italy-United States

According to a release from the Italian Department of Finance, a bilateral competent authority arrangement for the exchange of Country-by-Country (CbC) reports was signed with the U.S. on 27 September 2017. The release notes that the arrangement applies for fiscal years beginning on or after 1 January 2016, including for the purpose of CbC reports voluntarily filed in the U.S. in respect of fi…

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