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Switzerland Updates List of Jurisdictions for Exchange of CbC Reports

26 September 2024

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Treaty Development

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Switzerland-Albania-Ukraine-OECD

On 16 September 2024, Switzerland published an updated list of the jurisdictions with which it will exchange Country-by-Country (CbC) reports. The list is dated 1 September 2024 and contains 93 jurisdictions, including information on the effective date of exchange for each jurisdiction and whether exchange is reciprocal or non-reciprocal. Reciprocal means Switzerland will send CbC reports to and receive CbC reports from a jurisdiction, while non-reciprocal means Switzerland will only receive CbC reports from a jurisdiction. The latest update includes that Switzerland will exchange CbC reports with Albania and Ukraine in respect of reporting fiscal years beginning on or after...