On 28 March 2025, Switzerland published an updated list of the jurisdictions with which it will exchange Country-by-Country (CbC) reports. The list is dated 1 March 2025 and contains 99 jurisdictions, including information on the effective date of exchange for each jurisdiction and whether exchange is reciprocal or non-reciprocal. Reciprocal means Switzerland will send CbC reports to and receive CbC reports from a jurisdiction, while non-reciprocal means Switzerland will only receive CbC rep…