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:
- Andorra, with 45 jurisdictions as sending and 52 as receiving; and
- Peru, with 41 jurisdictions as sending only.
The exchange relationships for Andorra are mostly for tax periods beginning on or after 1 January 2017, while the exchange relationships for Peru are acti…