On 20 September 2017, the OECD announced the release of updated and new IT-tools and guidance to support the technical implementation of the exchange of tax information under the Common Reporting Standard (CRS), on Country-by-Country (CbC) Reporting, and in relation to tax rulings exchange. The new and updated IT-tools include:

• Country-by-Country Reporting XML Schema and User Guide
• Exchang…