Kuwait has signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA), becoming the 116th signatory to the OECD framework for the automatic exchange of Country-by-Country (CbC) reports between tax authorities.
The OECD has announced that Kuwait signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 22 June 2026, further expanding the international framework for the automatic exchange of Country-by-Country (CbC) reports.
With Kuwait’s accession, the number of signatories to the agreement has reached 116 countries and jurisdictions, reflecting continued global participation in the OECD’s tax transparency initiative.
The CbC MCAA provides the legal framework for tax authorities to automatically exchange CbC reports filed by multinational enterprise groups. The exchange of these reports is intended to support tax administrations in assessing transfer pricing and other base erosion and profit shifting (BEPS) risks.
According to the OECD’s updated list of participants, the agreement has steadily expanded since its launch in January 2016. Initial signatories included major economies such as Australia, France, Germany, Japan, the United Kingdom and the United States’ treaty partners, with additional countries and jurisdictions joining over the following decade.
Recent additions before Kuwait included Benin (6 January 2026), Fiji (22 April 2026), Serbia (4 March 2025), Mongolia (6 March 2025), Viet Nam (3 January 2025), Botswana (9 April 2025) and Cabo Verde (9 April 2025).
The current list of 116 signatories spans all regions and includes major economies as well as smaller jurisdictions such as the Cayman Islands, Bermuda, Guernsey, Jersey and the Isle of Man. The OECD maintains the official register of signatories together with their respective signing dates.
