During its meeting on 16 January 2026, Luxembourg's Government Council approved a draft Grand-Ducal Regulation to amend 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 draft regulation will amend the Grand-Ducal Regulation of 13 February 2018 on CbC exchange to add CbC report exchange with the …