According to an 8 August 2018 update to the list of signatories, Hong Kong and the United Arab Emirates have signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). The CbC MCAA was signed by Hong Kong on 26 July 2018 and by the United Arab Emirates on 24 June 2018. Based on the OECD's website for CbC exchange relationships, the CbC MCAA is not yet activated for either jurisdiction.
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