The OECD has updated its webpage on activated exchange relationships for Country-by-Country (CbC) reports. The main updates include the activation of CbC exchange relationships under the Multilateral CbC Exchange Agreement by: Nigeria, with 48 jurisdictions as sending and 54 as receiving; and Qatar, with 47 jurisdictions as sending only. The update also includes the activation of several additional exchange relationships for China, including 42 as sending and 44 as receiving. The exchange relationships for China and Nigeria are mostly activated for tax periods beginning on or after 1 January 2017 or earlier, except in a few cases. For Qatar, however,...