According to an update from the OECD, the British Virgin Islands and Seychelles have signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 8 July 2019 and 9 July 2019, respectively, bringing the total number of signatories to 82.
The British Virgin Islands CbC reporting requirements apply for reporting fiscal years beginning on or after 1 January 2018 while the Seychelles CbC reporting requirements apply for reporting fiscal years …