SECTION 3. COUNTRIES OF
Internal Revenue Bulletin 2014-53 · 2026-10-03 edition · updated 2026-10-04 · United States
RESIDENCE WITH RESPECT TO WHICH THE REPORTING REQUIREMENT APPLIES
The following are the countries with which the United States has in effect an income tax or other convention or bilateral agreement relating to the exchange of tax information within the meaning of section 6103(k)(4) pursuant to which the United States agrees to provide, as well as receive, information and under which the competent authority is the Secretary of the Treasury or his delegate:
Antigua & Barbuda Aruba Australia Austria Azerbaijan Bangladesh
December 29, 2014 1022 Bulletin No. 2014–53
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:
Australia Canada Denmark Finland France Germany Guernsey Ireland Isle of Man Italy Jersey Malta Mauritius Mexico Netherlands Norway Spain United Kingdom
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