List of countries for CbC reporting data exchanges | KPMG Global
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United States: List of countries for country-by-country reporting data exchanges

List of countries for CbC reporting data exchanges

The IRS has released a list that shows the status of discussions with other countries regarding the exchange of country-by-country (CbC) reporting data under a bilateral competent authority arrangement (CAA) pursuant to an income tax treaty, a tax information exchange agreement, or an agreement on mutual administration assistance in tax matters permitting automatic exchanges of information.


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The IRS table includes jurisdictions that are currently in negotiations for a CAA; have satisfied the U.S. bilateral data safeguards and infrastructure review; and have consented to be listed.

The IRS cautioned that taxpayers cannot rely on this information for assurances that CAAs with the competent authorities of these jurisdictions will be concluded by the end of 2017. Additionally, there may be other countries that are also currently in negotiations with the IRS, but have not consented to be listed.

The table also includes jurisdictions with which the IRS and the jurisdiction’s competent authority have concluded and signed a CAA.

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