The Jersey Government has published the Memorandum of Understanding on the exchange of Country-by-Country (CbC) Reports with Hong Kong, which entered into force on 31 December 2018. The MoU provides that CbC reports filed by Hong Kong MNE groups in Hong Kong for the 2017 and 2018 fiscal years will be exchanged with Jersey in accordance with the exchange provisions of the 2012 tax treaty betwee…