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, 2020, 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 Bulgaria 6 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 France 1 - 4 - 9 - 10 DTC CAA In Negotiations In Negotiations Germany 3 - 5 - 8 - 11 DTC IGA PDF (1.67 MB) 8/14/2020 To be determined 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 India 7 DTC-IGA PDF DTC-CAA PDF 3/27/2019 4/09/2019 4/29/2019 4/29/2019 Indonesia 2 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 PDF (158 KB) 11/5/2020 11/5/2020 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 PDF (136 KB) 10/6/2020 10/6/2020 Slovakia DTC CAA PDF(118 KB) 6/21/2017 6/21/2017 Slovenia DTC CAA PDF (120 KB) 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 Turkey 12 DTC CAA In Negotiations In Negotiations 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 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 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 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 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 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 2019 PDF 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 2019 PDF 12 Turkey has extended the deadline for CbC report submission (including local filing) till February 26, 2021. CbC Reporting Topics Country-by-Country Reporting U.S. MNEs Guidance and Resources Frequently Asked Questions Newsletter Subscribe to the Country-by-Country Reporting Newsletter