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OECD: Country-by-country reporting implementation status, exchange relationships (BEPS Action 13)

OECD: CbC reporting implementation status

The Organisation for Economic Cooperation and Development (OECD) today announced activation of automatic exchange relationships under the multilateral competent authority agreement (MCAA) on the exchange of country-by-country (CbC) reports—the CbC MCAA.


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As noted in today’s OECD release, over 1,000 automatic exchange relationships have now been established among jurisdictions committed to exchanging CbC reports as of mid-2018, including those between EU Member States under EU Council Directive 2016/881/EU. Updates will be published on the OECD website.


Read the full list of automatic exchange relationships that are now in place, and an update on the implementation of the domestic legal framework for CbC reporting in jurisdictions.

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