On 18 September 2018, the U.S. IRS issued Country-by-Country Reporting News & Information Issue 2018-5 (email newsletter). The main points are reproduced as follows:

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1.  IRS Issues Reminder to U.S. MNEs Filing Form 8975 with no U.S. Schedule A (Form 8975)

When submitting Form 8975 and Schedules A (Form 8975), filers must attach at least two Schedules A (Form 8975) to the F…