Fiji signed the Multilateral Competent Authority Agreement on country-by-country reporting on 22 April 2026, joining 114 other jurisdictions in requiring multinational enterprises to disclose their global income allocation, taxes paid, and economic activity across all operating jurisdictions. 

RF Report

Fiji signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 22 April 2026.

Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which they operate. This CbC report is shared with tax administrations in these jurisdictions, for use in high level transfer pricing and BEPS risk assessments.

CbC reporting (BEPS Action 13) is one of four BEPS minimum standards, which are subject to peer review to ensure timely and accurate implementation and safeguard the level playing field. The Action 13 peer review is conducted by an ad hoc group of delegates from Working Party 6 (Taxation of Multinational Enterprises) and Working Party 10 (Exchange of Information), as per the terms of reference and methodology.

As of 29 May 2025, 115 countries and jurisdictions have signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA).