On May 4, 2017 the OECD announced that on that same date another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA").

At the same time the OECD announced that it had released what it calls a full list of automatic exchange relationships that are now in place. Furthermore the OECD also announced that it had updated its overview of Country-Specific Information on Country-by-Country Reporting Implementation.

Click here to download the list of automatic exchange relationships that are now in place as released by the OECD on May 4, 2017 (the document comes in the form of a downloadable excel document).

Click here to be forwarded to the updated overview of Country-Specific Information on Country-by-Country Reporting Implementation as available on the website of the OECD.

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