The OECD has updated its list of signatories to the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports, increasing the number of participating jurisdictions to 116 under the BEPS Action 13 framework for the exchange of multinational tax information.
The Organisation for Economic Cooperation and Development (OECD) released an updated list of signatories, along with their signing dates, for the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports on 29 May 2026.
As of 25 June 2026, 116 jurisdictions have signed the MCAA-CbC.
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.
