On 20 February 2018, a Grand-Ducal Regulation was published in the Official Gazette listing the jurisdictions with which Luxembourg will exchange Country-by-Country (CbC) reports when, based on the information contained in CbC report received, one or more constituent entities of an MNE group are resident in such jurisdiction. The list includes 52 jurisdictions in respect of the reporting fiscal year beginning 1 January 2016, and two additional jurisdictions, Chile and Uruguay, in respect of reporting fiscal years beginning on or after 1 January 2017. The regulation is effective from 24 February 2018.