On 30 October 2023, the Inland Revenue Authority of Singapore (IRAS) updated the list of jurisdictions participating under the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports. Under the list:

  • Barbados and the Faroe Islands, effective from the fiscal year beginning 1 August 2021;
  • Thailand, effective in the fiscal year 2023.