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22 December 2017

Spain and United States sign Country-by-Country Reporting automatic exchange of information agreement

The United States (US) Internal Revenue Service (IRS) announced on its website on December 20, that the bilateral agreement between the Competent Authority of the United States of America and the Kingdom of Spain, on the exchange of Country-by-Country reports (i.e., Competent Authority Arrangement or CAA) was signed. The CAA has become operative as of December 19.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-2190

Document ID: 2017-2190

 

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