The U.S. IRS has published the competent authority arrangements on the exchange of Country-by-Country (CbC) reports with Estonia and the Isle of Man. The arrangement with Estonia was signed 26 July 2017 and the arrangement with the Isle of Man was signed 20 July 2017.
The arrangements provide that pursuant to the exchange of information provisions of the 1998 income tax treaty with Estonia and the 2002 tax information exchange agreement with the Isle of Man, as amended (2013), each compete…