The exchange of information aims to achieve comprehensive tax cooperation by implementing international tax standards and other instruments in order to put an end to banking secrecy and combat tax evasion. Learn more about our work. The MCAA CbC is based on Article 6 of the Convention on Mutual Assistance in Tax Matters. The Convention has applied to the Russian Federation since 1 July 2015. As of 3 January 2017, 108 jurisdictions are participating in the Convention. This represents a wide range of countries, including all G20 countries, all BRIICS, all OECD countries, major financial centres and a growing number of developing countries. .