According to recent reports, the Russian government has authorized the signing of the Multilateral Competent Authority Agreement (MCAA) for the exchange of Country-by-Country (CbC) reports. As part of the conditions for signing the CbC MCAA, signatories must be a party to the OECD Council of Europe Convention on Mutual Administrative Assistance in Tax Matters and have enacted (or commit to introduce) CbC reporting requirements. Russia has proposed to introduce CbC reporting requirements that …