OECD initiatives have made it clear that the international community will not tolerate harmful tax practices in tax havens that deplete countries` tax bases. This happens naturally when the people of this country invest in tax havens. The hope is that the implementation of the MCAA and the various penalties and sanctions will lead to the downfall of many avoidance systems in practice. As of 4 June 2015, 61 lawyers have signed the MCAA with a number of other countries that have committed to the agreement to ensure that the majority of the international community strongly supports the OECD in the fight against tax evasion. 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. As of August 2020, there are more than 2500 bilateral exchanges that have been activated with respect to jurisdictions that have committed to exchanging CbC reports, and the first automatic exchange of CbC reports took place in June 2018. These include exchanges between signatories to the Multilateral Competent Authority Agreement (CbC MCAA), between EU Member States in accordance with Council Directive 2016/881/EU and between signatories to bilateral agreements of competent authorities on trade under double taxation conventions or tax information exchange agreements, including 41 bilateral agreements with the United States. Lawyers continue to negotiate CbC report exchange agreements and the OECD will publish regular updates to clarify things for multinationals and tax administrations. .