IRAS has updated the list of jurisdictions for automatic CbC report exchanges. Mongolia, Serbia, Vietnam, Montenegro, and Armenia are newly included.
The Inland Revenue Authority of Singapore (IRAS) has revised the list of jurisdictions with which it will exchange Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (2016) (CbC MCAA) on 6 March 2026.
The following jurisdictions have been newly added:
- Mongolia, Serbia, and Vietnam – for financial years beginning 1 December 2023
- Montenegro – for financial years beginning 1 January 2024
- Armenia – for financial years beginning 1 January 2025
Below is the updated list of jurisdictions and the effective start of the exchange relationship:
| Jurisdiction | Exchange relationship from | Jurisdiction | Exchange relationship from |
| Albania | FY 2024 | Malta | FY 2016 |
| Andorra | FY 2018 | Mauritius | FY 2018 |
| Anguilla | FY 2019 | Mexico | FY 2016 |
| Argentina | FY 2017 | Monaco | FY 2018 |
| Armenia [NEW] | FY 2025 | Mongolia [NEW] | FY beginning 1 Dec 2023 |
| Aruba | FY beginning 1 May 2021 | Montenegro [NEW] | FY 2024 |
| Australia | FY 2016 | Montserrat | FY 2024 |
| Austria | FY beginning 1 June 2016 | Netherlands | FY 2016 |
| Azerbaijan | FY 2020 | New Zealand | FY 2016 |
| Bahamas | FY 2019 | Nigeria | FY 2018 |
| Bahrain | FY 2021 | Norway | FY 2016 |
| Barbados | FY beginning 1 Aug 2021 | Oman | FY 2021 |
| Belgium | FY 2016 | Pakistan | FY 2016 |
| Belize | FY 2019 | Panama | FY 2018 |
| Bermuda | FY 2017 | Papua New Guinea | FY 2024 |
| Brazil | FY 2016 | Peru | FY 2017 |
| British Virgin Islands | FY 2018 | Poland | FY 2016 |
| Bulgaria | FY 2016 | Portugal | FY beginning 1 Aug 2016 |
| Cameroon | FY 2024 | Qatar | FY 2017 |
| Canada | FY 2017 | Romania | FY 2016 |
| Cayman Islands | FY 2016 | Russia | FY 2017 |
| Chile | FY 2017 | San Marino | FY 2019 |
| China | FY 2017 | Saudi Arabia | FY 2018 |
| Colombia | FY 2016 | Senegal | FY 2018 |
| Costa Rica | FY 2017 | Serbia [NEW] | FY beginning 1 Dec 2023 |
| Croatia | FY 2017 | Seychelles | FY 2019 |
| Curacao | FY 2018 | Slovak Republic | FY 2016 |
| Cyprus | FY 2017 | Slovenia | FY 2016 |
| Czech Republic | FY beginning 1 Oct 2016 | South Africa | FY 2016 |
| Denmark | FY 2016 | Spain | FY 2016 |
| Dominican Republic | FY 2023 | Sweden | FY 2016 |
| Estonia | FY beginning 1 Aug 2016 | Switzerland | FY 2018 |
| Faroe Islands | FY beginning 1 Aug 2021 | Thailand | FY 2023 |
| Finland | FY 2016 | Tunisia | FY 2020 |
| France | FY 2016 | Türkiye | FY 2020 |
| Georgia | FY 2025 | Turks & Caicos Islands | FY 2020 |
| Germany | FY 2016 | Ukraine | FY 2023 |
| Gibraltar | FY beginning 1 July 2019 | UAE | FY 2019 |
| Greece | FY 2016 | UK | FY 2016 |
| Guernsey | FY 2016 | US | FY 2021 |
| Hong Kong | FY 2019 | Uruguay | FY 2017 |
| Hungary | FY 2017 | Viet Nam [NEW] | FY beginning 1 Dec 2023 |
| Iceland | FY 2017 | India | FY 2016 |
| Indonesia | FY beginning 1 May 2016 | Ireland | FY 2016 |
| Isle of Man | FY 2017 | Israel | FY 2021 |
| Italy | FY 2016 | Japan | FY 2016 |
| Jersey | FY 2016 | Kazakhstan | FY 2017 |
| Kenya | FY 2022 | Korea | FY 2016 |
| Latvia | FY 2017 | Liechtenstein | FY 2017 |
| Lithuania | FY 2016 | Luxembourg | FY 2016 |
| Macau | FY 2019 | Malaysia | FY 2017 |
| Maldives | FY 2023 |
