Jan. 30, 2023, 5:00 AMThe Irish Revenue Commissioners Jan. 25 issued Revenue eBrief No. 018/23 and updated guidance on country-by-country (CbC) reporting related to data access and usage. The updates include: 1) 95 jurisdictions, including Ireland, have signed the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports, as of January 2023; 2) Ireland has signed a bilateral Competent Authority Agreement (CAA) to exchange CbC Reports with the U.S.; and 3) Hong Kong is a signatory of the MCAA-CbC.

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