SECTION 3. SUPPLEMENT TO
Internal Revenue Bulletin 2016-52 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 3 OF REV. PROC. 2014–64
Section 3 of Rev. Proc. 2014–64 is supplemented to read as follows:
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 Barbados Belgium Bermuda Brazil British Virgin Islands Bulgaria Canada Cayman Islands
China Colombia Costa Rica Croatia Curacao Cyprus Czech Republic Denmark Dominica Dominican Republic Egypt Estonia Finland France Germany Gibraltar Greece Grenada Guernsey Guyana Honduras Hong Kong Hungary Iceland India Indonesia Ireland Isle of Man Israel Italy Jamaica Japan Jersey Kazakhstan Korea, Republic of Latvia Liechtenstein Lithuania Luxembourg Malta Marshall Islands Mauritius Mexico Monaco Morocco Netherlands Netherlands island territories: Bonaire,
Saba, and St. Eustatius New Zealand Norway Pakistan Panama Peru Philippines Poland Portugal Romania
December 27, 2016 920 Bulletin No. 2016–52
Russian Federation Saint Lucia Slovak Republic Slovenia South Africa Spain Sri Lanka St. Maarten (Dutch part) Sweden Switzerland Thailand Trinidad and Tobago Tunisia Turkey Ukraine United Kingdom Venezuela
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