The Jersey Government has updated its Country-by-Country (CbC) reporting guidance page to include the Jersey authorities' interpretation of the CbC reporting regulations. --- Interpretation The Jersey authorities will interpret the Country by Country Reporting Regulations in a manner that is consistent with the OECD's Guidance on the implementation of country-by-country reporting, as it may be amended from time to time.  In particular, you should be aware of the following: For the purposes of clarity, the interpretation of terms in the Regulations, the OCED Multilateral Competent Authority Agreement on CbC and all bilateral agreements between Jersey and other jurisdictions regarding exchange of...