Share with your friends

OECD: Country-by-country reporting implementation status, exchange relationships (BEPS Action 13)

OECD: CbC reporting implementation status

The Organisation for Economic Cooperation and Development (OECD) today announced activation of automatic exchange relationships under the multilateral competent authority agreement (MCAA) on the exchange of country-by-country (CbC) reports—the CbC MCAA.


Related content

As noted in today’s OECD release, over 1,000 automatic exchange relationships have now been established among jurisdictions committed to exchanging CbC reports as of mid-2018, including those between EU Member States under EU Council Directive 2016/881/EU. Updates will be published on the OECD website.


Read the full list of automatic exchange relationships that are now in place, and an update on the implementation of the domestic legal framework for CbC reporting in jurisdictions.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today