According to an update from the OECD, Azerbaijan signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 12 March 2021. As previously reported, Azerbaijan has introduced Country-by-Country (CbC) reporting requirements that apply for reporting fiscal years beginning on or after 1 January 2020 for MNE groups meeting the standard EUR 750 m…