The OECD has updated its webpage on activated exchange relationships for Country-by-Country (CbC) reports. The update includes activated exchange relationships for:
- Bermuda, with 50 jurisdictions as sending and 2 as receiving (non-reciprocal);
- Curaçao, with 46 jurisdictions as sending only (non-reciprocal);
- Hong Kong, with 36 jurisdictions as sending and 40 as receiving; and
- Liechtenstein, with 53 jurisdictions as sending, and 59 as receiving.
Based on the exchange relationships page, bot…