Here is the complete list of countries implementing Country-by-Country Reporting (CbC), with their signing dates:

1. Albania (March 11, 2024)
2. Andorra (October 18, 2018)
3. Anguilla (April 11, 2019)
4. Argentina (June 30, 2016)
5. Aruba (March 12, 2020)
6. Australia (January 27, 2016)
7. Austria (January 27, 2016)
8. Azerbaijan (March 12, 2021)
9. Bahamas (December 10, 2018)
10. Bahrain (December 22, 2019)
11. Barbados (December 23, 2021)
12. Belgium (January 27, 2016)
13. Belize (June 20, 2017)
14. Bermuda (April 15, 2016)
15. Brazil (October 21, 2016)
16. British Virgin Islands (July 8, 2019)
17. Bulgaria (November 17, 2017)
18. Cameroon (January 25, 2024)
19. Canada (May 11, 2016)
20. Cayman Islands (June 21, 2017)
21. Chile (January 27, 2016)
22. China (People’s Republic of) (May 12, 2016)
23. Colombia (June 21, 2017)
24. Costa Rica (January 27, 2016)
25. Croatia (July 6, 2017)
26. Curaçao (June 30, 2016)
27. Cyprus (November 1, 2016)
28. Czech Republic (January 27, 2016)
29. Denmark (January 27, 2016)
30. Dominican Republic (July 6, 2023)
31. Estonia (January 27, 2016)
32. Faroe Islands (May 17, 2023)
33. Finland (January 27, 2016)
34. France (January 27, 2016)
35. Gabon (January 26, 2017)
36. Georgia (June 30, 2016)
37. Germany (January 27, 2016)
38. Gibraltar (May 7, 2020)
39. Greece (January 27, 2016)
40. Guernsey (October 21, 2016)
41. Haiti (June 22, 2017)
42. Hong Kong, China (July 26, 2018)
43. Hungary (December 1, 2016)
44. Iceland (May 12, 2016)
45. India (May 12, 2016)
46. Indonesia (January 26, 2017)
47. Ireland (January 27, 2016)
48. Isle of Man (October 21, 2016)
49. Israel (May 12, 2016)
50. Italy (January 27, 2016)
51. Japan (January 27, 2016)
52. Jersey (October 21, 2016)
53. Kazakhstan (June 12, 2018)
54. Kenya (September 9, 2022)
55. Korea (June 30, 2016)
56. Latvia (October 21, 2016)
57. Liberia (June 1, 2022)
58. Liechtenstein (January 27, 2016)
59. Lithuania (October 25, 2016)
60. Luxembourg (January 27, 2016)
61. Macau, China (August 21, 2020)
62. Malaysia (January 27, 2016)
63. Maldives (August 12, 2021)
64. Malta (January 26, 2017)
65. Mauritania (February 12, 2024)
66. Mauritius (January 26, 2017)
67. Mexico (January 27, 2016)
68. Monaco (November 2, 2017)
69. Montserrat (March 31, 2023)
70. Morocco (June 25, 2019)
71. Netherlands (January 27, 2016)
72. New Zealand (May 12, 2016)
73. Nigeria (January 27, 2016)
74. Norway (January 27, 2016)
75. Oman (July 16, 2020)
76. Pakistan (June 21, 2017)
77. Panama (January 24, 2019)
78. Papua New Guinea (March 14, 2023)
79. Peru (November 9, 2018)
80. Poland (January 27, 2016)
81. Portugal (January 27, 2016)
82. Qatar (December 19, 2017)
83. Romania (December 19, 2017)
84. Russian Federation (January 26, 2017)
85. San Marino (October 10, 2018)
86. Saudi Arabia (August 6, 2019)
87. Senegal (February 4, 2016)
88. Seychelles (July 9, 2019)
89. Singapore (June 21, 2017)
90. Slovak Republic (January 27, 2016)
91. Slovenia (January 27, 2016)
92. South Africa (January 27, 2016)
93. Spain (January 27, 2016)
94. Sweden (January 27, 2016)
95. Switzerland (January 27, 2016)
96. Thailand (December 9, 2022)
97. Tunisia (November 26, 2019)
98. Türkiye (December 30, 2019)
99. Turks and Caicos Islands (June 21, 2017)
100. United Arab Emirates (June 24, 2018)
101. United Kingdom (January 27, 2016)
102. Ukraine (November 3, 2022)
103. Uruguay (June 30, 2016)

The United States implements CbC reporting unilaterally since June 30, 2016, but is not a signatory to the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA).