France Updates List of Jurisdictions for CbC Report Local Filing Exemption

France has published the Decree (Order) of 11 August 2023, which updates the Decree of 6 July 2017 in relation to the exemption from local filing provided in the French Country-by-Country (CbC) reporting rules. This includes a list of jurisdictions that have adopted CbC reporting requirements, have concluded an agreement for the exchange of CbC reports with France, and comply with such exchange agreements.

The update provides for the addition of the following jurisdictions as meeting the co…