According to an update from the OECD, Aruba and Macau signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 12 March 2020 and 21 August 2020, respectively. Both jurisdictions are committed to CbC reporting as inclusive framework members. According to the OECD's latest peer review of CbC reporting, Aruba does not yet require CbC reports while the first filing obligation for a CbC report in Macau commences in respect of fiscal periods commencing on or after 1 January 2019 (no local filing requirement for non-parent entities).