Germany published the Eighth Regulation Amending the Country-by-Country (CbC) Report Extension Regulation in the Official Gazette on 30 March 2026. The regulation amends the list of states and territories with which Germany will exchange CbC reports under the CbC MCAA. This includes the addition of Antigua and Barbuda, Cameroon, Mongolia, Serbia, Trinidad and Tobago, and Vietnam. The Regulation enters into force on 31 March 2026.