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, 2019, with any jurisdiction not listed in the table below.
| Jurisdiction | Agreement | Signature Date | Operative Date |
|---|---|---|---|
| Argentina | TIEA CAA | In Negotiations | In Negotiations |
| Australia | DTC CAA PDF (293 KB) | 8/1/2017 | 8/1/2017 |
| Austria | DTC CAA PDF (120KB) | 8/16/2018 | 8/16/2018 |
| Belgium | DTC CAA PDF (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 |
| Bulgaria6 | DTC CAA | In Negotiations | In Negotiations |
| Canada | DTC CAA PDF (120 KB) | 6/7/2017 | 6/7/2017 |
| Cayman Islands | TIEA CAA PDF (295 KB) | 3/8/2018 | 3/8/2018 |
| Colombia | TIEA CAA PDF (117 KB) | 8/30/2017 | 8/30/2017 |
| Croatia | MAC CAA PDF(135 KB) | 7/10/2018 | 7/10/2018 |
| Curacao | TIEA CAA PDF (153 KB) | 5/14/2020 | 5/14/2020 |
| Cyprus | DTC CAA | In Negotiations | In Negotiations |
| Czech Republic | DTC CAA PDF (118 KB) | 9/28/2017 | 10/25/2017 |
| Denmark | DTC CAA PDF (129 KB) | 6/21/2017 | 6/21/2017 |
| Estonia | DTC CAA PDF (349 KB) | 7/26/2017 | 4/25/2018 |
| Finland | DTC CAA PDF (289 KB) | 9/27/2017 | 9/27/2017 |
| France1 - 4 - 9 | DTC CAA | In Negotiations | In Negotiations |
| Germany3 _ 5 - 8 | DTC CAA | In Negotiations | In Negotiations |
| Gibraltar | TIEA CAA PDF (296 KB) | 12/18/2018 | 12/18/2018 |
| Greece | DTC CAA PDF (325 KB) | 9/27/2017 | 5/21/2018 |
| Guernsey | TIEA CAA PDF (130 KB) | 6/22/2017 | 12/19/2017 |
| Hungary |
DTC IGA PDF (273 KB) DTC CAA PDF (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 |
| India7 |
3/27/2019 4/09/2019 |
4/29/2019 4/29/2019 |
|
| Indonesia2 | DTC CAA PDF (114 KB) | 6/13/2018 | 6/13/2018 |
| Ireland | DTC CAA PDF(289 KB) | 6/15/2017 | 6/15/2017 |
| Isle of Man | TIEA CAA PDF (290 KB) | 7/20/2017 | 7/20/2017 |
| Israel | DTC CAA | In Negotiations | In Negotiations |
| Italy | DTC CAA PDF (118 KB) | 9/27/2017 | 9/27/2017 |
| Jamaica | DTC CAA PDF (117 KB) | 7/20/2017 | TBD |
| Japan | DTC CAA PDF (118 KB) | 10/12/2018 | 10/12/2018 |
| Jersey | TIEA CAA PDF (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 CAA PDF (492 KB) | 8/30/2017 | 8/30/2017 |
| Luxembourg | DTC CAA PDF (117 KB) | 10/18/2017 | 10/18/2017 |
| Malta | DTC CAA PDF (347 KB) | 7/20/2017 | 12/19/2017 |
| Mauritius | TIEA CAA PDF (117 KB) | 4/27/2018 | 4/27/2018 |
| Mexico | DTC/TIEA CAA PDF (120 KB) | 10/19/2017 | 10/19/2017 |
| Monaco | TIEA CAA | In Negotiations | In Negotiations |
| Netherlands | DTC CAA PDF(168 KB) | 4/11/2017 | 4/11/2017 |
| New Zealand | DTC CAA PDF (129 KB) | 5/11/2017 | 5/11/2017 |
| Norway | DTC CAA PDF (134 KB) | 4/26/2017 | 4/26/2017 |
| Poland | DTC CAA PDF (135 KB) | 12/28/2017 | 12/28/2017 |
| Portugal | DTC CAA PDF (117 KB) | 10/2/2017 | 10/2/2017 |
| Republic of Korea | DTC CAA PDF (115 KB) | 6/22/2017 | 6/22/2017 |
| Singapore | TIEA CAA | In Negotiations | In Negotiations |
| Slovakia | DTC CAA PDF(118 KB) | 6/21/2017 | 6/21/2017 |
| Slovenia | DTC CAA PDF (120KB) | 6/4/2018 | 6/4/2018 |
| South Africa | DTC CAA PDF(119 KB) | 5/26/2017 | 5/26/2017 |
| Spain | DTC CAA - English PDF | 12/19/2017 | 12/19/2017 |
| Sweden | DTC CAA PDF (121 KB) | 9/28/2017 | 9/28/2017 |
| United Kingdom | DTC CAA PDF (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
2Memorandum 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 2016 PDF
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 2017 DOCX
5Joint 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
6The Bulgarian Tax Administration is contacting Constituent Entities in Bulgaria to discuss their local filing requirements.
7Local 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 2018 PDF
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 2018 PDF