What is the List of Countries with Shared Banking Agreements with the US?

The IRS has issued a list of the countries with which the United States has in effect an income tax or other convention or bilateral agreement relating to the exchange of information 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 his delegate.  The regulations require the reporting of certain deposit interest paid to nonresident alien individuals on or after January 1, 2013.   The following are countries with which the United States has in effect an income tax or other convention or bilateral agreement relating to the exchange of tax information:

Antigua & Barbuda

Aruba

Australia

Austria

Azerbaijan

Bangladesh

Barbados

Belgium

Bermuda

British Virgin Islands

Bulgaria

Canada

China

Costa Rica

Cyprus

Czech Republic

Denmark

Dominica

Dominican Republic

Egypt

Estonia

Finland

France

Germany

Gibraltar

Greece

Grenada

Guernsey

Guyana

Honduras

Hungary

Iceland

India

Indonesia

Ireland

Isle of Man

Israel

Italy

Jamaica

Japan

Jersey

Kazakhstan

Korea (South)

Latvia

Liechtenstein

Lithuania

Luxembourg

Malta

Marshall Islands

Mexico

Monaco

Morocco

Netherlands

Netherlands island territories: Bonaire, Curacao, Saba, St. Eustatius and St. Maarten (Dutch part)

New Zealand

Norway

Pakistan

Panama

Peru

Philippines

Poland

Portugal

Romania

Russian Federation

Slovak Rep.

Slovenia

South Africa

Spain

Sri Lanka

Sweden

Switzerland

Thailand

Trinidad and Tobago

Tunisia

Turkey

Ukraine

United Kingdom

Venezuela

Updated on December 17, 2014