U.S. IRS Reviews CbC Report Exchange Status with No Changes

The U.S. IRS posted a reviewed version of its Country-by-Country Reporting Jurisdiction Status Table on 1 July 2026. The last update was made on 1 July 2025, with the publication of the competent authority arrangement with the Dominican Republic, which entered into force (became operative) on 5 May 2025. In the latest review, no changes have been made, with the total number of countries with operative agreements remaining at 53, one agreement pending (TBD), and two agreements in negotiations…