On 3 December 2024, Switzerland published an updated list of the jurisdictions with which it will exchange Country-by-Country (CbC) reports. The list is dated 1 December 2024 and contains 96 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 Armenia, Georgia, and Montenegro for reporting fiscal years beginning on or after 1...