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by ajdlinux
1847 days ago
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The intergovernmental agreements signed with the US to enable FATCA reporting often also include a reciprocity clause requiring the IRS to provide information to foreign tax authorities - sections 3 and 4 of https://www.irs.gov/pub/irs-drop/rp-14-64.pdf are a (possibly outdated) list of countries that the IRS has manual or automatic information sharing agreements with. |
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