On 29 March 2022, the Inland Revenue Authority 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:

  • Azerbaijan, effective for the fiscal year beginning 1 January 2020;
  • The Maldives, effective for the fiscal year beginning 1 January 2023; and
  • Turkey, effective for the fiscal year beginning 1 January 2020.