Singapore · International tax development
Singapore adds Antigua and Barbuda to its CbCR exchange list
On 8 October 2026, Singapore’s Inland Revenue Authority updated its country-by-country reporting exchange list, adding Antigua and Barbuda for financial years beginning in 2025.
- Official document:
- IRAS CbCR exchange list, updated 8 October 2026; CbC Multilateral Competent Authority Agreement
- Development date:
- 2026-10-08
An exchange relationship, not a new filing rule
The new row identifies FY2025 as the first relevant period. IRAS defines FY by when the financial year begins, not when it ends. Groups should therefore map the entry to their actual reporting periods.[1]
IRAS places these exchanges within the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports, based on Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters. Signing the framework alone does not activate exchanges with every signatory.[1]
Its explanation distinguishes bilateral relationships established by mutual agreement, with confidentiality safeguards and reciprocity, from the wider signatory list. Reports submitted to IRAS are shared with authorities in jurisdictions having qualifying exchange relationships.[1]
For multinational tax teams, the practical change is the listed partner and reporting period. This update should not be treated as a new filing deadline, revenue threshold or determination that another jurisdiction’s local-filing requirements are satisfied.[1]
Official sources
- [1] Country-by-Country Reporting: qualifying competent authority agreements and exchange list
Inland Revenue Authority of Singapore · Document date: 2026-10-08
Qualifying Competent Authority Agreement and all105 exchange-list rows, lines946–1084; Antigua and Barbuda NEW/FY2025 at958; FY meaning1062; update date1064 and1202. HTML ModifiedOn independently confirms2026-10-08T00:30:33.97Z. Full relevant list and FAQs read. Original undated OECD CbC MCAA English sections1–9 also read as research corroboration, without assigning it an invented document date. Domestic filing law is outside this scoped list-update article.