Activated exchange relationships are displayed from the perspective of sending jurisdictions ("From Jurisdiction") to receiving jurisdictions ("To Jurisdiction"). For each exchange relationship, the legal basis and, where appropriate, the effective date and/or the activation date are shown. In the case of non-reciprocal relationships, these will only be shown in the “From Jurisdiction” column, for the non-reciprocal jurisdiction.
Automatic Exchange of Information - Exchange relationships
This page shows the currently activated bilateral exchange relationships between jurisdictions for the automatic exchange under the CRS MCAA, the CbC MCAA and the DPI MCAA, respectively.

Activated exchange relationships for Common Reporting Standard information
The below table displays the activated bilateral exchange relationships that are currently in place for the automatic exchange of financial account information under the CRS MCAA. It also includes relationships based on EU law, as well as bilateral agreements for the exchange of CRS information under tax treaties or tax information exchange agreements, to the extent communicated to the OECD Secretariat.
Activated exchange relationships for Country-by-Country reporting
The below table displays the activated bilateral exchange relationships that are currently in place for the automatic exchange of CbC reports between tax authorities under he CbC MCAA. It also includes relationships based on EU law, as well as bilateral agreements for the exchange of CbC information under tax treaties or tax information exchange agreements, to the extent communicated to the OECD Secretariat.
Activated exchange relationships for information pursuant to the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
The below table displays the activated bilateral exchange relationships that are currently in place for the automatic exchange under the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI MCAA), It also includes relationships based on EU law.