IRS Rev. Proc. 2021-32
As of Sept. 29, 2021 (information is subject to change)
The following are the jurisdictions with which the United States has in effect an income tax or other convention or bilateral agreement relating to the exchange of tax information within the meaning of section 6103(k)(4) pursuant to which the United States agrees to provide, as well as receive, information and under which the competent authority is the Secretary of the Treasury or the Secretary’s delegate:
Jurisdiction
Rev. Proc. First Identifying Jurisdiction […]