Country by Country Reporting Standard
List of Reportable Jurisdictions
2018 Reporting Period
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 2018 reporting period (starting on or after January 1, 2018), who will receive 2018 fiscal year CBC information from Bermuda.
Newly added jurisdictions for the 2018 reporting period have been italicized for convenience.
CbC 2018 reportable jurisdictions as at January 31, 2019:
Andorra
Argentina
Australia
Austria
Belgium
Brazil
Bulgaria
Canada
Chile
Colombia
Croatia
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
India
Indonesia
Ireland
Italy
Japan
Korea
Latvia
Liechtenstein
Lithuania
Luxembourg
Malaysia
Malta
Mauritius
Mexico
Netherlands
New Zealand
Norway
Pakistan
Poland
Portugal
Romania
Russian Federation
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sweden
Switzerland
United Kingdom
United States
Uruguay