US: IRS reviews CbC report exchange status, makes no changes 

The IRS has published a reviewed version of its Country-by-Country Reporting Jurisdiction Status Table on 1 July 2026, introducing no changes from the previous update and leaving the total number of jurisdictions with operative agreements unchanged at 53.

The US Internal Revenue Service (IRS) published a reviewed version of its Country-by-Country (CbC) Reporting Jurisdiction Status Table on 1 July 2026.

The previous update, released on 1 July 2025, reflected the addition of the competent authority arrangement with the Dominican Republic, which became operative on 5 May 2025. The latest review introduces no changes, leaving the total number of jurisdictions with operative agreements unchanged at 53, with one agreement still pending (TBD) and two agreements remaining under negotiation.

Country-by-country reporting data will be exchanged pursuant to bilateral competent authority arrangements (CAAs), which rely on double taxation conventions, tax information exchange agreements, or the Convention on Mutual Administrative Assistance in Tax Matters that permit automatic exchanges of information.

This table includes those jurisdictions that are in negotiations for a CAA, have satisfied the United States’ bilateral data safeguards and infrastructure review, and have consented to be listed. The table also includes jurisdictions with which the IRS and the jurisdiction’s competent authority have signed a CAA.

All competent authority arrangements between the United States and our exchange partners can be found separately on the Competent Authority Arrangements page.

The US Competent Authority does not anticipate concluding country-by-country reporting Competent Authority Arrangement negotiations by 31 December 2021, with any jurisdiction not listed in the table below.