The United States Internal Revenue Service (IRS) Dec. 12 posted online the text of a competent authority agreement (CAA) on the exchange of country-by-country (CbC) reports with Estonia, signed July 26, 2017. [United States, U.S. Internal Revenue Service, 12/12/23]
Reference: View Text of Estonia-U.S. CAA-CbC. View List of Competent Authority Arrangements. View CbC Reporting Jurisdiction Status Table.
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