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, 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

DTC-IGA PDF

DTC-CAA PDF

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