Rev. Proc. 2023-36, page 1485.

This revenue procedure updates and supersedes Rev. Proc. 2022-35. Ecuador is added to the list of jurisdictions with

which the United States has in effect a relevant information exchange agreement. Argentina and Kazakhstan are added to the list of countries with which Treasury and the IRS have determined it is appropriate to have an automatic exchange relationship with respect to the information collected under Treas. Reg. §§ 1.6049-4(b)(5) and 1.6049-8(a).