The OECD has updated its webpage on activated exchange relationships for Country-by-Country (CbC) reports. The main updates include the activation of CbC exchange relationships under the Multilateral CbC Exchange Agreement by:
- Nigeria, with 48 jurisdictions as sending and 54 as receiving; and
- Qatar, with 47 jurisdictions as sending only.
The update also includes the activation of several additional exchange relationships for China, including 42 as sending and 44 as receiving. The exchange…