Japan’s National Tax Agency has updated the list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports, covering 107 jurisdictions, effective 1 May 2026.
Japan’s National Tax Agency has published an updated list of jurisdictions for the exchange of Country-by-Country (CbC) reports.
Country-by-Country (CbC) reports are a standardised tax reporting framework requiring large multinational enterprises (MNEs) to disclose aggregate data on their global allocation of income, profit, taxes paid, and economic activity for every tax jurisdiction in which they operate.
The list includes a total of 107 jurisdictions as follows:
| Country | Country | Country | Country | Country |
| Iceland | Ireland | Azerbaijan | UAE | Argentina |
| Aruba | Albania | Armenia | Anguilla | Antigua and Barbuda |
| Andorra | Israel | Italy | India | Indonesia |
| Ukraine | Uruguay | United Kingdom | British Virgin Islands | Estonia |
| Australia | Austria | Oman | Netherlands | Guernsey |
| Kazakhstan | Qatar | Canada | Cameroon | South Korea |
| Cyprus | Curacao | Greece | Croatia | Cayman Islands |
| Kenya | Costa Rica | Colombia | Saudi Arabia | San Marino |
| Gibraltar | Jersey | Georgia | Singapore | Switzerland |
| Sweden | Spain | Slovakia | Slovenia | Seychelles |
| Senegal | Serbia | Turks and Caicos Islands | Thailand | Taiwan |
| Czech Republic | China | Tunisia | Chile | Denmark |
| Germany | Dominican Republic | Trinidad and Tobago | Turkey | Nigeria |
| New Zealand | Norway | Bahrain | Pakistan | Panama |
| Bahamas | Papua New Guinea | Bermuda | Barbados | Hungary |
| Finland | Faroe Islands | Brazil | France | Bulgaria |
| United States | Vietnam | Belize | Peru | Belgium |
| Poland | Portugal | Hong Kong | Macau | Malta |
| Malaysia | Isle of Man | South Africa | Mexico | Mauritius |
| Monaco | Maldives | Mongolia | Montenegro | Montserrat |
| Latvia | Lithuania | Liechtenstein | Liberia | Romania |
| Luxembourg | Russia |
The updated list is effective from 1 May 2026.