According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, the U.S. signed a competent authority arrangement on the exchange of Country-by-Country (CbC) Reports with Mauritius on 27 April 2018. The arrangement is operative (effective) from the date of signature.
The arrangement provides that pursuant to the provisions of Article 1 (Object and Scope) of the 2013 Mauritius-United States tax information exchange agreement, each competent authority intends to auto…