SECTION 4. COUNTRIES WITH
Internal Revenue Bulletin 2012-20 · 2026-10-03 edition · updated 2026-10-04 · United States
WHICH TREASURY AND THE IRS HAVE DETERMINED THAT AUTOMATIC EXCHANGE OF DEPOSIT INTEREST INFORMATION IS APPROPRIATE
The following list identifies the countries with which the automatic exchange of the information collected under §§1.6049–4(b)(5) and 1.6049–8 has been determined by the Treasury Department and the IRS to be appropriate:
Canada
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