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 IRS does not anticipate concluding CAA negotiations in 2018 with any jurisdictions not appearing in the table below.
| Jurisdiction | Agreement | Signature Date | Operative Date |
|---|---|---|---|
| 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 |
| 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 | DTC CAA | In Negotiations | In Negotiations |
| Germany3 5 | 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 |
| India | DTC CAA | In Signature Process | In Signature Process |
| 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 |
| 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 |
| 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)
2Memorandum of Understanding between Indonesia and the United States in regards to local filing
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.