US Releases Two Model Competent Authority Arrangements for the Exchange of Country-by-Country Reports

The model arrangements can be found on the US Internal Revenue Service’s website under the Country-by-Country Reporting Guidance.

They include US Model CbC CAA DTC, which is the model arrangement for the exchange of country-by-country reports; and US Model CbC CAA TIEA, which is the model arrangement on the basis of a Tax Information Exchange Agreement for the exchange of country-by-country reports.