Country-by-country reporting jurisdiction status table

 

Country-by-country reporting data will be exchanged pursuant to bilateral competent authority arrangements (CAAs), which rely on double taxation conventions, tax information exchange agreements, or the Convention on Mutual Administrative Assistance in Tax Matters that permit automatic exchanges of information. This table includes those jurisdictions that are in negotiations for a CAA, have satisfied the United States' bilateral data safeguards and infrastructure review, and have consented to be listed. The table also includes jurisdictions with which the IRS and the jurisdiction's competent authority have signed a CAA.

All competent authority arrangements between the United States and our exchange partners can be found separately on the Competent Authority Arrangements page.

The United States Competent Authority does not anticipate concluding country-by country reporting Competent Authority Arrangement negotiations by December 31, 2021, with any jurisdiction not listed in the table below.

Jurisdiction Agreement Signature date Operative date
Argentina TIEA CAAPDF (205 KB) 1/27/2021 1/27/2021
Australia DTC CAAPDF (293 KB) 8/1/2017 8/1/2017
Austria DTC CAAPDF (120KB) 8/16/2018 8/16/2018
Belgium DTC CAAPDF (274 KB) 7/20/2017 7/20/2017
Bermuda TIEA CAA PDF(116 KB) 12/7/2017 12/7/2017
Brazil TIEA CAA PDF(119 KB) 7/20/2017 7/20/2017
Bulgaria 6 DTC CAA In negotiations In negotiations
Canada DTC CAAPDF (120 KB) 6/7/2017 6/7/2017
Cayman Islands TIEA CAAPDF (295 KB) 3/8/2018 3/8/2018
Colombia TIEA CAAPDF (117 KB) 8/30/2017 8/30/2017
Croatia MAC CAAPDF(135 KB) 7/10/2018 7/10/2018
Curacao TIEA CAAPDF (153 KB) 5/14/2020 5/14/2020
Cyprus DTC CAA In negotiations In negotiations
Czech Republic DTC CAAPDF (118 KB) 9/28/2017 10/25/2017
Denmark DTC CAAPDF (129 KB) 6/21/2017 6/21/2017
Estonia DTC CAAPDF (349 KB) 7/26/2017 4/25/2018
Finland DTC CAAPDF (289 KB) 9/27/2017 9/27/2017
France 1 - 4 - 9 - 10 - 13 - 15 DTC CAA In negotiations In negotiations
Germany 3 - 5 - 8 - 11 - 14 - 17

DTC IGAPDF (1.67 MB)

DTC CAAPDF (159 KB)

8/14/2020

3/24/2023

April 4, 2023

April 4, 2023

Gibraltar TIEA CAAPDF (296 KB) 12/18/2018 12/18/2018
Greece DTC CAAPDF (325 KB) 9/27/2017 5/21/2018
Guernsey TIEA CAAPDF (130 KB) 6/22/2017 12/19/2017
Hungary 16 - 18

DTC IGAPDF (273 KB)

DTC CAAPDF (302 KB)

10/25/2018

12/6/2018

12/21/2018

12/21/2018

Iceland DTC CAA PDF (117 KB) 5/5/2017 5/5/2017
India 7

DTC-IGAPDF

DTC-CAAPDF

3/27/2019

4/09/2019

4/29/2019

4/29/2019

Indonesia 2 DTC CAAPDF (114 KB) 6/13/2018 6/13/2018
Ireland DTC CAA PDF(289 KB) 6/15/2017 6/15/2017
Isle of Man TIEA CAAPDF (290 KB) 7/20/2017 7/20/2017
Israel DTC CAAPDF (154 KB) 08/16/2023 08/16/2023
Italy DTC CAAPDF (118 KB) 9/27/2017 9/27/2017
Jamaica DTC CAAPDF (117 KB) 7/20/2017 TBD
Japan DTC CAAPDF (118 KB) 10/12/2018 10/12/2018
Jersey TIEA CAAPDF (462 KB) 12/7/2017 12/7/2017
Latvia DTC CAA PDF(133 KB) 6/21/2017 6/21/2017
Liechtenstein TIEA CAA PDF(324 KB) 5/9/2018 12/19/2018
Lithuania DTC CAAPDF (492 KB) 8/30/2017 8/30/2017
Luxembourg DTC CAAPDF (117 KB) 10/18/2017 10/18/2017
Malta DTC CAAPDF (347 KB) 7/20/2017 12/19/2017
Mauritius TIEA CAAPDF (117 KB) 4/27/2018 4/27/2018
Mexico DTC/TIEA CAAPDF (120 KB) 10/19/2017 10/19/2017
Monaco TIEA CAAPDF (158 KB) 11/5/2020 11/5/2020
Netherlands DTC CAA PDF(168 KB) 4/11/2017 4/11/2017
New Zealand DTC CAAPDF (129 KB) 5/11/2017 5/11/2017
Norway DTC CAAPDF (134 KB) 4/26/2017 4/26/2017
Poland DTC CAAPDF (135 KB) 12/28/2017 12/28/2017
Portugal DTC CAAPDF (117 KB) 10/2/2017 10/2/2017
Republic of Korea DTC CAAPDF (115 KB) 6/22/2017 6/22/2017
Singapore TIEA CAAPDF (136 KB) 10/6/2020 10/6/2020
Slovakia DTC CAA PDF(118 KB) 6/21/2017 6/21/2017
Slovenia DTC CAAPDF (120 KB) 6/4/2018 6/4/2018
South Africa DTC CAA PDF(119 KB) 5/26/2017 5/26/2017
Spain DTC CAA - EnglishPDF 12/19/2017 12/19/2017
Sweden DTC CAAPDF (121 KB) 9/28/2017 9/28/2017
Turkey 12 DTC CAAPDF 11/24/2021 11/24/2021
United Kingdom DTC CAAPDF (117 KB) 8/16/2017 8/16/2017

1 Country-by-Country Reports with respect to Fiscal Years beginning in 2016 will be spontaneously exchanged. (Joint Statement)PDF

2 Memorandum of Understanding between Indonesia and the United States in regards to local filing PDF

3 Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2016PDF

4Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the French Republic on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2017DOCX

5 Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for 2017 Fiscal Years (signed on December 13, 2018)PDF

6 The Bulgarian Tax Administration is contacting Constituent Entities in Bulgaria to discuss their local filing requirements.

7 Local filing will not be required in India

8 Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2018PDF

9Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the French Republic on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2018PDF

10Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the French Republic on the Implementation of the Spontaneous Exchange of County-by-Country Reports for Fiscal Years Beginning in 2019PDF

11 Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2019PDF

12   Turkey extended the deadline for CbC report submission (including local filing) till June 30, 2021. Additionally, U.S. constituent entities may now request additional time from the Turkish Revenue Administration in written format aimed at requesting an extension within 15 days of June 28, 2021.

13 Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the French Republic on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2020 and 2021PDF 

14 Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2020PDF 

15  Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the French Republic on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2022-2023PDF

16Joint Statement of the Competent Authority of the United States of America and the Competent Authority of Hungary on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2021PDF

17Joint Statement of the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2021PDF

18 Joint Statement of the Competent Authority of the United States of America and the Competent Authority of Hungary on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2022PDF