The Inland Revenue Authority of Singapore has revised its list of jurisdictions participating in the Multilateral Competent Authority Agreement on Country-by-Country Reporting, adding Armenia, Montenegro, Mongolia, Serbia, and Vietnam.
The Inland Revenue Authority of Singapore (IRAS) has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country Reports (CbCR) on 6 March 2026.
The revised list covers: Armenia, starting in fiscal year 2025; Montenegro, starting in fiscal year 2024; and Mongolia, Serbia, and Vietnam, starting from the fiscal year that began on 1 December 2023.
MCAA CbC Exchange — Participating Jurisdictions
| Jurisdiction | Exchange relationship effective from | Jurisdiction | Exchange relationship effective from |
| Albania | FY 2024 | Andorra | FY 2018 |
| Anguilla | FY 2019 | Argentina | FY 2017 |
| Armenia [NEW!] | FY 2025 | Aruba | FY beginning 1 May 2021 |
| Australia | FY 2016 | Austria | FY beginning 1 June 2016 |
| Azerbaijan | FY 2020 | Bahamas | FY 2019 |
| Bahrain | FY 2021 | Barbados | FY beginning 1 August 2021 |
| Belgium | FY 2016 | Belize | FY 2019 |
| Bermuda | FY 2017 | Brazil | FY 2016 |
| British Virgin Islands | FY 2018 | Bulgaria | FY 2016 |
| Cameroon | FY 2024 | Canada | FY 2017 |
| Cayman Islands | FY 2016 | Chile | FY 2017 |
| China | FY 2017 | Colombia | FY 2016 |
| Costa Rica | FY 2017 | Croatia | FY 2017 |
| Curacao | FY 2018 | Cyprus | FY 2017 |
| Czech Republic | FY beginning 1 October 2016 | Denmark | FY 2016 |
| Dominican Republic | FY 2023 | Estonia | FY beginning 1 August 2016 |
| Faroe Islands | FY beginning 1 August 2021 | Finland | FY 2016 |
| France | FY 2016 | Georgia | FY 2025 |
| Germany | FY 2016 | Gibraltar | FY beginning 1 July 2019 |
| Greece | FY 2016 | Guernsey | FY 2016 |
| Hong Kong | FY 2019 | Hungary | FY 2017 |
| 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 | Malta | FY 2016 |
| Mauritius | FY 2018 | Mexico | FY 2016 |
| Monaco | FY 2018 | Mongolia [NEW!] | FY beginning 1 December 2023 |
| Montenegro [NEW!] | FY 2024 | Montserrat | FY 2024 |
| Netherlands | FY 2016 | New Zealand | FY 2016 |
| Nigeria | FY 2018 | Norway | FY 2016 |
| Oman | FY 2021 | Pakistan | FY 2016 |
| Panama | FY 2018 | Papua New Guinea | FY 2024 |
| Peru | FY 2017 | Poland | FY 2016 |
| Portugal | FY beginning 1 August 2016 | Qatar | FY 2017 |
| Romania | FY 2016 | Russia | FY 2017 |
| San Marino | FY 2019 | Saudi Arabia | FY 2018 |
| Senegal | FY 2018 | Serbia [NEW!] | FY beginning 1 December 2023 |
| Seychelles | FY 2019 | Slovak Republic | FY 2016 |
| Slovenia | FY 2016 | South Africa | FY 2016 |
| Spain | FY 2016 | Sweden | FY 2016 |
| Switzerland | FY 2018 | Thailand | FY 2023 |
| Tunisia | FY 2020 | Türkiye | FY 2020 |
| Turks & Caicos Islands | FY 2020 | Ukraine | FY 2023 |
| United Arab Emirates | FY 2019 | United Kingdom | FY 2016 |
| United States | FY 2021 | Uruguay | FY 2017 |
| Vietnam [NEW!] | FY beginning 1 December 2023 | – | – |
