According to an update from the OECD, Andorra and San Marino signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 18 October 2018 and 10 October 2018, respectively. Based on the OECD's website for CbC exchange relationships, the CbC MCAA has not yet been activated in respect of either country, although it is expected that this will …