SECTION 4. SUPPLEMENT TO

SECTION 4 OF REV. PROC. 2014–64

Section 4 of Rev. Proc. 2014–64, as supplemented by Rev. Proc. 2015–50, Rev. Proc. 2016–18, Rev. Proc. 2016–56, and Rev. Proc. 2017–31, 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 Belgium Brazil Canada Colombia Croatia 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 Panama Poland Portugal Saint Lucia Slovak Republic Slovenia South Africa Spain Sweden United Kingdom