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.

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