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Introduction

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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