On 13 December 2021, the Luxembourg Ministry of Finance published Grand-Ducal Regulation of 9 December 2021 in the Official Gazette amending Grand-Ducal Regulation of 13 February 2018. The Regulation updates the list of jurisdictions for exchanging Country-by-Country (CbC) reports.
The Regulation added Azerbaijan, Nigeria, Peru and Turkey to the list of jurisdictions for the fiscal year beginning on or after 1 January 2021. The Regulation is effective from 17 December 2021.
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