Switzerland has added Cameroon and Mongolia to the CbC reporting framework under the MCAA exchange network, effective 1 January 2024.
Switzerland published Decision No. RO 2025 380 in the Official Gazette on 11 June 2025, announcing an update to the list of jurisdictions participating in the exchange of country-by-country (CbC) reports under the Multilateral Competent Authority Agreement (MCAA).
The MCAA is a multilateral framework agreement that provides a standardised and efficient mechanism to facilitate the automatic exchange of information. It avoids the need for several bilateral agreements to be concluded. Its design as a framework agreement means the MCAA always ensures each signatory has ultimate control over exactly which exchange relationships it enters into and that each signatory’s standards on confidentiality, data protection and appropriate use of information always apply.
Cameroon and Mongolia have been added to the list, effective 1 January 2024.
The decision entered into force on 1 June 2025.
