Austria has published the List of countries and jurisdictions for the exchange of Country-by-Country reports as of 31 March 2026. The list contains the following 103 countries and jurisdictions, including those with reciprocal (R) exchange (two-way exchange) and non-reciprocal (NR) exchange (only sent to Austria):
Albania (R), Andorra (R), Anguilla (NR), Antigua and Barbuda (NR), Argentina (R), Aruba (R), Australia (R), Azerbaijan (R), Bahamas (NR), Bahrain (NR), Barbados (R), Belgium (R), …