SECTION 3. SUPPLEMENT TO

SECTION 3 OF REV. PROC. 2014–64

Section 3 of Rev. Proc. 2014–64, as previously supplemented by Rev. Proc. 2016–56, is further 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 Faroe Islands Finland France Germany Gibraltar Greece Greenland 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 Russian Federation Saint Lucia Slovak Republic Slovenia South Africa

October 23, 2017 372 Bulletin No. 2017–43

Spain Sri Lanka St. Maarten (Dutch part) Sweden Switzerland Thailand Trinidad and Tobago Tunisia Turkey Ukraine United Kingdom Venezuela