On 26 January 2017, the French Senate adopted the law approving the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country (CbC) reports. The CbC MCAA, signed by France on 27 January 2016, provides for the exchange of CbC reports under the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol, which …