The OECD has updated its webpage on activated exchange relationships for Country-by-Country (CbC) reports. The update includes activated exchange relationships for: Bermuda, with 50 jurisdictions as sending and 2 as receiving (non-reciprocal); Curaçao, with 46 jurisdictions as sending only (non-reciprocal); Hong Kong, with 36 jurisdictions as sending and 40 as receiving; and Liechtenstein, with 53 jurisdictions as sending, and 59 as receiving. Based on the exchange relationships page, both Bermuda and Curaçao are non-reciprocal jurisdictions under the CbC MCAA, meaning they will send CbC reports but will not receive CbC reports under the agreement. For Bermuda, the exchange relationships page...