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 24 August 2023
| Jurisdictions | Effective for taxable periods starting on or after |
|---|---|
| Andorra | 1 January 218 |
| Argentina | 1 January 216 |
| Aruba* | 1 January 219 |
| Australia | 1 January 216 |
| Austria | 1 January 216 |
| Azerbaijan | 1 January 217 |
| Bahamas* | 1 June 2020 |
| Barbados | 1 January 217 |
| Bahrain* | 1 January 219 |
| Belgium | 1 January 216 |
| Belize* | 1 January 219 |
| Bermuda | 1 January 219 |
| Brazil | 1 January 216 |
| British Virgin Islands* | 1 January 216 |
| Bulgaria | 1 January 216 |
| Canada | 1 January 216 |
| Cayman Islands | 1 January 216 |
| Chile | 1 January 217 |
| China | 1 January 217 |
| Colombia | 1 January 216 |
| Costa Rica | 1 January 217 |
| Croatia | 1 January 216 |
| Curacao | 1 January 218 |
| Cyprus | 1 January 216 |
| Czech Republic | 1 January 216 |
| Denmark | 1 January 216 |
| Estonia | 1 January 216 |
| Finland | 1 January 216 |
| France | 1 January 216 |
| Germany | 1 January 216 |
| Gibraltar | 1 January 219 |
| Greece | 1 January 216 |
| Guernsey | 1 January 216 |
| Hong Kong | 1 January 219 |
| Hungary | 1 January 216 |
| Iceland | 1 January 216 |
| India | 1 January 216 |
| Indonesia | 1 January 216 |
| Ireland | 1 January 216 |
| Israel | 1 January 217 |
| Italy | 1 January 216 |
| Japan | 1 January 216 |
| Jersey | 1 January 216 |
| Korea | 1 January 216 |
| Latvia | 1 January 216 |
| Liechtenstein | 1 January 216 |
| Lithuania | 1 January 216 |
| Luxembourg | 1 January 216 |
| Macau* | 1 January 219 |
| Malaysia | 1 January 216 |
| Maldives | 0 January 2023 |
| Malta | 1 January 216 |
| Mauritius | 1 July 218 |
| Mexico | 1 January 216 |
| Monaco | 1 January 218 |
| Netherlands | 1 January 216 |
| New Zealand | 1 January 216 |
| Nigeria* | 1 January 218 |
| Norway | 1 January 216 |
| Oman | 1 January 2021 |
| Pakistan | 1 January 216 |
| Panama | 1 January 218 |
| Peru | 1 January 219 |
| Poland | 1 January 216 |
| Portugal | 1 January 216 |
| Qatar* | 1 January 219 |
| Romania | 1 January 216 |
| Russia | 1 January 216 |
| San Marino | 1 January 219 |
| Saudi Arabia | 1 January 217 |
| Seychelles | 31 December 219 |
| Singapore | 1 January 216 |
| Slovak Republic | 1 January 216 |
| Slovenia | 1 January 216 |
| South Africa | 1 January 216 |
| Spain | 1 January 216 |
| Sweden | 1 January 216 |
| Switzerland | 1 January 216 |
| Thailand | 1 January 2021 |
| Tunisia | 1 January 2020 |
| Turkey | 1 January 219 |
| Turks and Caicos Islands* | 1 January 218 |
| United Arab Emirates* | 1 January 219 |
| United Kingdom | 1 January 216 |
| United States | 1 January 216 |
| Uruguay | 6 April 217 |
