Switzerland has revised its list of jurisdictions for automatic CbC report exchanges under the 2016 Multilateral Competent Authority Agreement.
Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA).
Decision No. RO 2026 28, published on 20 January 2026 in Official Gazette No. 9, adds Senegal to the exchange list.
The update applies from 13 January 2026, with exchanges commencing in 2027 for tax periods beginning in 2025.