OrbitaxFrench Senate Approves CbC MCAA
|Treaty Development|France-OECD
On 26 January 2017, the French Senate adopted the law approving the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country (CbC) reports. The CbC MCAA, signed by France on 27 January 2016, provides for the exchange of CbC reports under the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol, which has been in force as amended in France since April 2012. France will exchange reports received with …