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: Andorra, with 45 jurisdictions as sending and 52 as receiving; and Peru, with 41 jurisdictions as sending only. The exchange relationships for Andorra are mostly for tax periods beginning on or after 1 January 2017, while the exchange relationships for Peru are activated for tax periods beginning on or after 1 January 2019. Note – Peru signed the Multilateral Competent Authority Agreement on the exchange of Country-by-Country reports (CbC...