Information Sharing on Foreign Deposit Interest
Revenue Procedure 2014-64 provides an updated list of jurisdictions with which the United States has in effect an income tax or other convention or bilateral agreement relating to the exchange of information for purposes of the bank deposit interest reporting requirements under §§1.6049-4(b)(5) and 1.6049-8(a), as well as jurisdictions with which the IRS and Treasury have determined the automatic exchange of such information is appropriate.
Revenue Procedure 2014-64 will be in IRB 2014-53, dated December 29, 2014.
Sources: Internal Revenue Service at http://www.irs.gov/pub/irs-drop/rp-14-64.pdf
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