On 2 March 2017, Finland’s Ministry of Finance published Announcement 14/2018 concerning the declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports. The declaration ensures that CbC reports for fiscal years commencing in 2016 can be exchanged under the Mutual Assistance Convention in cases where the Convention is otherwise only in effect for a particular jurisdiction from 2017 or later, with the condition that both jurisdictions in the exchange relationship have lodged a declaration. The OECD had announced in December 2017 that Finland, along with 36 other jurisdictions,...