Luxembourg has published the Grand-Ducal Regulation of 22 January 2021 in the Official Gazette concerning the list of jurisdictions with which Luxembourg will exchange Country-by-Country (CbC) reports when, based on the information contained in CbC reports received, one or more constituent entities of an MNE group are resident in such jurisdiction. The Regulation amends the regulation on CbC exchange published in February 2018 and subsequently amended over the years. The latest regulation includes the addition of exchange with Panama for reporting fiscal years beginning on or after 1 January 2018. This is in addition to Andorra, Monaco, and Seychelles from...