Bermuda has published the International Cooperation (Tax Information Exchange Agreements) Amendment (No. 3) Act 2017 as assented (enacted) 28 March 2017. The amendments made by the amending Act provide for the requirement to submit Country-by-Country (CbC) reports in Bermuda for fiscal year's beginning on or after 2016, and for the exchange of reports with other jurisdictions ({News-2017-03-27/A/2- previous coverage}).