The United States Internal Revenue Service (IRS) Sept. 25 posted online the text of a competent authority agreement (CAA) on the exchange of country-by-country (CbC) reports with Argentina, signed Jan. 27, 2021. [United States, U.S. Internal Revenue Service, 09/25/23]
Reference: View CbC Reporting Jurisdiction Status Table. View Text of Argentina-U.S. CAA-CbC. View List of Competent Authority Arrangements.
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