Luxembourg published the Grand-Ducal Regulation of 13 March 2026 in the Official Gazette on 16 March 2026, which amends the list of jurisdictions with which Luxembourg will exchange Country-by-Country (CbC) reports when, based on the information contained in CbC reports received, one or more constituent entities of an MNE group are resident in such jurisdiction. The Regulation amends the regulation on CbC exchange first published in February 2018 and subsequently amended over the years. The …