Rev. Proc. 2024-42, page 1433.

This revenue procedure updates and supersedes the lists of countries in Rev. Proc. 2023-36. Armenia and Uruguay are added to the list of jurisdictions with which the United States has in effect a relevant information exchange agreement. Costa Rica and Thailand are added to the list of coun

tries 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).