The OECD has expanded the list of signatories to the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA), with 118 jurisdictions now participating in the BEPS Action 13 framework for the exchange of multinational enterprise 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 29 July 2026, 118 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.
