SECTION 4. SUPPLEMENT TO
Internal Revenue Bulletin 2016-52 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 4 OF REV. PROC. 2014–64
Section 4 of Rev. Proc. 2014–64, as supplemented by Rev. Proc. 2015–50 and Rev. Proc. 2016–18, is further supplemented to read as follows:
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:
Australia
Azerbaijan Brazil Canada Czech Republic Denmark Estonia Finland France Germany Gibraltar Guernsey Hungary Iceland India Ireland Isle of Man Israel Italy Jamaica Jersey Korea, Republic of Latvia Liechtenstein Lithuania Luxembourg Malta Mauritius Mexico Netherlands New Zealand Norway
Poland Saint Lucia Slovak Republic Slovenia South Africa Spain Sweden United Kingdom
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