The Luxembourgish Official Gazette March 16 published a regulation updating the list of participating jurisdictions for the exchange of country-by-country (CbC) reports regarding multinational enterprise (MNE) groups. The updated list includes the addition of Mongolia, the Dominican Republic, Senegal, and Tunisia, for tax years beginning on or after Jan. 1, 2025. The regulation enters into force March 20. [Luxembourg, Government Legal Database, 03/16/26]
Reference:
View Regulation of 03/13/26, Official Gazette Memorial No. A134/2026. View Gazette Index.
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