Switzerland has published a supplement to the list of jurisdictions with which it will exchange Country-by-Country (CbC) reports. The supplement is dated 1 April 2025 and includes the addition of Antigua and Barbuda effective 1 January 2025 and Serbia effective 1 January 2024. Serbia is marked as non-reciprocal, meaning that Serbia will send CbC reports to Switzerland but will not receive CbC …