Sulla base del Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (MCAA CbC) e della Direttiva (UE) 2016/881 del Consiglio, del 25 maggio 2016 (DAC 4) 106 Giurisdizioni inviano informazioni all’Italia (Elenco aggiornato al 28/10/2025)
https://web-archive.oecd.org/temp/2024-04-30/437036-country-by-country-exchange-relationships.htm
| Albania | CbC MCAA activated |
| Andorra | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| Anguilla | CbC MCAA activated |
| Antigua and Barbuda | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2020 |
| Argentina | CbC MCAA activated |
| Armenia | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2021 |
| Aruba | CbC MCAA activated |
| Australia | CbC MCAA activated |
| Austria | EU Directive 2016/881/EU |
| Azerbaijan | CbC MCAA activated |
| Bahamas | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2019 |
| Bahrain | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2019 |
| Barbados | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| Belgium | EU Directive 2016/881/EU |
| Belize | CbC MCAA activated |
| Bermuda | CbC MCAA activated |
| Bonaire, Saint Eustatius and Saba | CbC MCAA activated |
| Brazil | CbC MCAA activated |
| British Virgin Islands | CbC MCAA activated |
| Bulgaria | EU Directive 2016/881/EU |
| Cameroon | CbC MCAA activated |
| Canada | CbC MCAA activated |
| Cayman Islands | CbC MCAA activated |
| Chile | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| China | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| Colombia | CbC MCAA activated |
| Costa Rica | CbC MCAA activated |
| Croatia | EU Directive 2016/881/EU |
| Curaçao | CbC MCAA activated |
| Cyprus | EU Directive 2016/881/EU |
| Czechia | EU Directive 2016/881/EU |
| Denmark | EU Directive 2016/881/EU |
| Dominican Republic | CbC MCAA activated |
| Estonia | EU Directive 2016/881/EU |
| Faroe Islands | CbC MCAA activated |
| Finland | EU Directive 2016/881/EU |
| France | EU Directive 2016/881/EU |
| Georgia | CbC MCAA activated |
| Germany | EU Directive 2016/881/EU |
| Gibraltar | CbC MCAA activated |
| Greece | EU Directive 2016/881/EU |
| Guernsey | CbC MCAA activated |
| Hong Kong, China | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2019 – Bilateral CAA effective for previous transitional taxable periods |
| Hungary | EU Directive 2016/881/EU |
| Iceland | CbC MCAA activated |
| India | CbC MCAA activated |
| Indonesia | CbC MCAA activated |
| Ireland | EU Directive 2016/881/EU |
| Isle of Man | CbC MCAA activated |
| Israel | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| Japan | CbC MCAA activated |
| Jersey | CbC MCAA activated |
| Kazakhstan | CbC MCAA activated |
| Kenya | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2021 |
| Korea | CbC MCAA activated |
| Latvia | EU Directive 2016/881/EU |
| Liberia | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2022 |
| Liechtenstein | CbC MCAA activated |
| Lithuania | EU Directive 2016/881/EU |
| Luxembourg | EU Directive 2016/881/EU |
| Macau, China | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2019 |
| Malaysia | CbC MCAA activated |
| Maldives | CbC MCAA activated |
| Malta | EU Directive 2016/881/EU |
| Mauritius | CbC MCAA activated |
| Mexico | CbC MCAA activated |
| Monaco | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2018 |
| Mongolia | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2021 |
| Montenegro | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2021 |
| Montserrat | CbC MCAA activated |
| Netherlands | EU Directive 2016/881/EU |
| New Zealand | CbC MCAA activated |
| Nigeria | CbC MCAA activated |
| Norway | CbC MCAA activated |
| Oman | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2021 |
| Pakistan | CbC MCAA activated |
| Panama | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2018 |
| Papua New Guinea | CbC MCAA activated |
| Peru | CbC MCAA activated |
| Poland | EU Directive 2016/881/EU |
| Portugal | EU Directive 2016/881/EU |
| Qatar | CbC MCAA activated |
| Romania | EU Directive 2016/881/EU |
| Russia | CbC MCAA activated |
| San Marino | CbC MCAA activated |
| Saudi Arabia | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2017 |
| Serbia | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2020 |
| Seychelles | CbC MCAA activated |
| Singapore | CbC MCAA activated |
| Slovak Republic | EU Directive 2016/881/EU |
| Slovenia | EU Directive 2016/881/EU |
| South Africa | CbC MCAA activated |
| Spain | EU Directive 2016/881/EU |
| Sweden | EU Directive 2016/881/EU |
| witzerland | CbC MCAA activated |
| Thailand | CbC MCAA activated |
| Trinidad & Tobago | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2026 |
| Tunisia | CbC MCAA activated |
| Türkiye | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2019 |
| Turks and Caicos Islands | CbC MCAA activated |
| Ukraine | CbC MCAA activated |
| United Arab Emirates | CbC MCAA activated – Effective for taxable periods starting on or after 01 January 2019 |
| United Kingdom | CbC MCAA activated |
| United States | DTC CAA – Signed on 27 September 2017 |
| Uruguay | CbC MCAA activated |
| Viet Nam | CbC MCAA activated |