Tables / Economy & Money
Exchange of country-by-country reports (CbC)
Does A send the country-by-country reports of multinational groups to B?
- How to read a cell
- ✓ · ✓ one-way · —
- Reliability
- high — same OECD list; includes US bilateral arrangements as communicated to the OECD
- Coverage
- 100 % of 39,402 directed cells have a known answer
- Refresh
- quarterly
- Credit
- Source: OECD (2026), Activated exchange relationships, accessed 2026-09-21 — licence
One country against all others
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Hover a line for its note, or switch the notes on.
The table
Rows are country A, columns country B; two-letter codes are ISO country codes. Hover a cell for the full value and its note. “–” none recorded or never played · “?” unknown · “·” not applicable (both striped). “All regions” on both sides gives the full 199 × 199 table.