The OECD has updated its webpage on activated exchange relationships for Country-by-Country (CbC) reports. The main updates include the activation of exchange relationships under the multilateral competent authority agreement on the exchange of CbC reports (CbC MCAA) for:
- The BES Islands, with 25 jurisdictions;
- Costa Rica, with 49 jurisdictions (non-reciprocal);
- Monaco, with 12 jurisdictions (from 1 January 2018); and
- Romania, with 25 jurisdictions (non-reciprocal).
Romania will also exch…