As more than 100 legal systems have committed to exchanging information under the CRS, exchange relationships between legal systems are generally based on the Multilateral Convention on Mutual Assistance in Tax Matters (Convention), in which more than 100 legal systems participate, and the Multilateral Agreement on the Multilateral Authority for DCS (CRS MCAA), based on Article 6. Jurisdictions may rely on a bilateral treaty such as a double taxation treaty or a tax information exchange agreement. In addition, a specific exchange of CRS will be organised on the basis of the relevant EU directive, EU-third country agreements and bilateral agreements such as the UK-CDOT agreements. The CRS MCAA defines the details of the exchange of information and when. It is a multilateral framework agreement. Australia, Austria, Belgium, Chile, Costa Rica, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Japan, Liechtenstein, Luxembourg, Malaysia, Mexico, Netherlands, Nigeria, Norway, Poland, Portugal, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland and United Kingdom. Country-by-Country Reporting: Handbook on Effective Implementation is a practical guide to help countries implement the CbC report in accordance with the Action 13 minimum standard. These include chapters on the submission and use of CbC reports, exchange of CbC reports, operational aspects of CBC reports and guidance, stakeholder engagement and training.