On 30 June 2016, officials from Argentina, Curacao, Georgia, South Korea, and Uruguay signed the Multilateral Competent Authority Agreement (MCAA) for the exchange of Country-by-Country (CbC) reports during the first meeting of the inclusive framework for the implementation of BEPS measures held in Kyoto, Japan. The signing brings the total number of signatories to 44. As part of the conditions for signing the CbC MCAA, signatories must be a party to the OECD Council of Europe Convention on Mutual Administrative Assistance in Tax Matters and have (or commit to introduce) CbC reporting requirements. South Korea has already announced its intention...