Kuwait Approves Multilateral Agreement on Exchange of CbC Reports

Kuwait published Decree-Law No. 116 of 2026 in the Official Gazette on 18 October 2026, which approves (ratifies) the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). Kuwait signed the CbC MCAA on 22 June 2026. Kuwait has not yet implemented CbC reporting requirements but it is expected that requirements will be introduced in the near future considering Kuwait's signing and approval of the exchange agreement.