Last January 27th, 31 countries signed the Multilateral Competent Authority Agreement for the automatic exchange of Contry-by-Country reports, as part of their tax Authorities´ efforts to boost transparency by multinational enterprises.

The countries involved in this agreement are: Australia, Austria, Belgium, Chile, Costa Rica, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Japan, Liechtenstein, Luxembourg, Malaysia, Mexico, Netherlands, Nigeria, Norway, Poland, Portugal, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland and United Kingdom. In this sense, Spain is one of the pioneer countries in adopting the Country-by-Country report obligations in its legislation.