France has published the Order of 6 July 2017, which includes a list of jurisdictions in relation to the exemption from local filing provided in the French Country-by-Country (CbC) reporting rules. Under the rules, a local constituent entity of a group may be required to submit a CbC report for its group unless its ultimate parent is resident in a listed jurisdiction or a surrogate parent has been appointed in a listed jurisdiction. Listed countries are those that have adopted CbC reporting …