Switzerland has published a supplement to the list of jurisdictions with which it will exchange Country-by-Country (CbC) reports. The supplement is dated 1 August 2025 and includes the addition of Tunisia as a reciprocal jurisdiction effective 1 January 2024. Tunisia was previously listed as non-reciprocal from 1 January 2018, meaning that Tunisia would send CbC reports to Switzerland but would not receive CbC reports from Switzerland. The supplement complements the updated list dated 1 Mar…