On 27 January 2020, Luxembourg Ministry of Finance published Grand-Ducal Regulation of 24 January 2020 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 Saudi Arab for the fiscal year beginning on or after 1 January 2017, Seychelles for the fiscal year beginning on or after 1 January 2018 and San Marino for the fiscal year beginning on or after 1 January 2019.
The Regulation is effective from 31 January 2020.