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Bermuda Issues CbC Reportable Jurisdictions List for 2021 and 2022

21 February 2023

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Treaty Development

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Bermuda-Barbados-Maldives

Bermuda's Ministry of Finance has issued a notice on the List of Reportable Jurisdictions for CbC reporting purposes for both the 2021 and 2022 reporting periods, starting on or after 1 January 2021 and 1 January 2022, respectively. The notice is dated 31 January 2023 and includes the jurisdictions that will receive 2021 and 2022 fiscal year CbC reporting information from Bermuda through automatic exchange, which generally means that for MNE groups in Bermuda with non-parent constituent entities in the listed jurisdictions, no local filing requirements should apply in these jurisdictions. The 2021/2022 list includes 71 jurisdictions. As compared to...