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CbCR Activations

The Isle of Man will automatically exchange CbCR information with jurisdictions with which it has a Qualifying Competent Authority Agreement 'QCAA'. The QCAA can be either the CbC MCAA or a Bilateral Competent Authority Agreement 'BCAA'. For the purpose of this guidance these jurisdictions will be referred to as 'CbCR Jurisdictions'. Further information on the MCAA and our BCAA is available at the page Action 13: Country-by-Country Reporting.

*Non-reciprocal jurisdictions that will provide CbC reports to the Isle of Man but will not receive CbC reports from the Isle of Man.

CbCR Activation Table

Last updated 06 October 2022

JurisdictionsEffective for taxable periods starting on or after
Andorra 01 January 2018
Argentina 01 January 2016
Australia 01 January 2016
Austria 01 January 2016
Azerbaijan 1 January 2017
Bahamas* 01 June 2020
Barbados 01 January 2017
Bahrain* 01 January 2019
Belgium 01 January 2016
Belize* 01 January 2019
Bermuda 01 January 2019
Brazil 01 January 2016
British Virgin Islands* 01 January 2016
Bulgaria 01 January 2016
Canada 01 January 2016
Cayman Islands 01 January 2016
Chile 01 January 2017
China 01 January 2017
Colombia 01 January 2016
Costa Rica 01 January 2017
Croatia 01 January 2016
Curacao 01 January 2018
Cyprus 01 January 2016
Czech Republic 01 January 2016
Denmark 01 January 2016
Estonia 01 January 2016
Finland 01 January 2016
France 01 January 2016
Germany 01 January 2016
Gibraltar 01 January 2019
Greece 01 January 2016
Guernsey 01 January 2016
Hong Kong 01 January 2019
Hungary 01 January 2016
Iceland 01 January 2016
India 01 January 2016
Indonesia 01 January 2016
Ireland 01 January 2016
Italy 01 January 2016
Japan 01 January 2016
Jersey 01 January 2016
Korea 01 January 2016
Latvia 01 January 2016
Liechtenstein 01 January 2016
Lithuania 01 January 2016
Luxembourg 01 January 2016
Macau* 01 January 2019
Malaysia 01 January 2016
Maldives 1 January 2023
Malta 01 January 2016
Mauritius 01 July 2018
Mexico 01 January 2016
Monaco 01 January 2018
Netherlands 01 January 2016
New Zealand 01 January 2016
Nigeria* 01 January 2018
Norway 01 January 2016
Oman 01 January 2021
Pakistan 01 January 2016
Panama 01 January 2018
Peru 01 January 2019
Poland 01 January 2016
Portugal 01 January 2016
Qatar* 01 January 2019
Romania 01 January 2016
Russia 01 January 2016
San Marino 01 January 2019
Saudi Arabia 01 January 2017
Seychelles 31 December 2019
Singapore 01 January 2016
Slovak Republic 01 January 2016
Slovenia 01 January 2016
South Africa 01 January 2016
Spain 01 January 2016
Sweden 01 January 2016
Switzerland 01 January 2016
Tunisia 01 January 2020
Turkey 01 January 2019
Turks and Caicos Islands* 01 January 2018
United Arab Emirates* 01 January 2019
United Kingdom 01 January 2016
United States 01 January 2016
Uruguay 06 April 2017
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