The Inland Revenue Authority of Singapore updated its Country-by-Country Reporting guidance page on 4 February 2021 with respect to the list of jurisdictions with which CbC reports can be automatically exchanged. This includes the addition of Gibraltar with effect from the reporting financial (fiscal) beginning 1 July 2019, the addition of Kazakhstan from the 2017 reporting financial year, and the addition of Oman from the 2021 report reporting financial year.