COUNTRY BY COUNTRY REPORTING
C LIST OF REPORTABLE JURISDICTIONS
2022 & 2023 REPORTING PERIODS
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This notice is published by the Ministry of Finance, Treaty Unit for the purposes of the Bermuda International Cooperation (Tax Information Exchange Agreements) Act 2005 Country by Country (CbC) Reporting Standard in accordance section 4B of the Act. The following is the list of jurisdictions that are to be treated as Reportable Jurisdictions for the purposes of the Country by Country Reporting Standard for the 2022 and 2023 reporting periods (starting on or after January 1, 2022), who will receive 2022 and 2023 fiscal year CbC information from Bermuda.
Newly added jurisdictions have been italicized for convenience.
Andorra
Argentina
Aruba
Australia
Austria
Azerbaijan
Barbados
Belgium
Bonaire, Saint Eustatius and Saba
Brazil
Bulgaria
Canada
Chile
China
Colombia
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Estonia
Faroe Islands
Finland
France
Germany
Gibraltar
Greece
Guernsey
Hong Kong, China
Hungary
Iceland
India
Indonesia
Ireland
Israel
Italy
Japan
Jersey
Kazakhstan
Kenya
Korea
Latvia
Liechtenstein
Lithuania
Luxembourg
Malaysia
Maldives
Malta
Mauritius
Mexico
Monaco
Netherlands
New Zealand
Nigeria
Norway
Pakistan
Panama
Peru
Poland
Portugal
Russian Federation
San Marino
Saudi Arabia
Seychelles
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Uruguay