The OECD has updated its webpage on activated exchange relationships for Country-by-Country (CbC) reports. The main update is the activation of CbC exchange relationships under the Multilateral CbC Exchange Agreement for San Marino, with San Marino sending reports to 47 jurisdictions and receiving reports from 52 jurisdictions. In most cases, the effective date of exchange is not specified, but where it is specified, exchange is generally activated with respect to tax periods beginning on or after 1 January 2017. Specific jurisdictions where activation is for later tax periods includes Malaysia and Pakistan from 1 January 2018, Peru from 1 January 2019, and Qatar from 1 January 2020.
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