On 20 February 2018, the Luxembourg Government published the Grand Ducal Regulation of 23 February 2018 containing the list of countries considered to exchange Country-by-Country (CbC) reports. The list includes 52 jurisdictions in respect of the reporting fiscal year beginning 1 January 2016, and two additional jurisdictions, Chile and Uruguay, in respect of reporting fiscal years beginning on or after 1 January 2017. The regulation is effective from 24 February 2018.