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.
| Jurisdiction | Agreement | Signature Date | Operative Date |
|---|---|---|---|
| Australia | DTC CAA – pdf (293 KB) | 8/1/2017 | 8/1/2017 |
| Austria | DTC CAA | In Negotiations | In Negotiations |
| 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 |
| 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 | 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 | DTC CAA | In Negotiations | In Negotiations |
| Germany | DTC CAA | In Negotiations | In Negotiations |
| Greece | DTC CAA – pdf (325 KB) | 9/27/2017 | TBD |
| Guernsey | TIEA CAA – pdf (130 KB) | 6/22/2017 | 12/19/2017 |
| Hungary | DTC CAA | In Negotiations | In Negotiations |
| Iceland | DTC CAA – pdf (117 KB) | 5/5/2017 | 5/5/2017 |
| India | DTC CAA | In Negotiations | In Negotiations |
| Indonesia2 | DTC CAA | In Negotiations | In Negotiations |
| 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 |
| Jersey | TIEA CAA | 12/7/2017 | 12/7/2017 |
| Latvia | DTC CAA – pdf (133 KB) | 6/21/2017 | 6/21/2017 |
| Liechtenstein | TIEA CAA | 5/9/2018 | 5/9/2018 |
| 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 | In Negotiations | In Negotiations |
| 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 |
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