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.

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

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

³Joint 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

⁴_  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 2017

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)

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

⁷Local filing will not be required in India