May 2017 JD Supra

The US has Tax treaties and Tax Information Exchange Agreements (TIEAs) with certain countries that provide, upon request, for the exchange of U.S. income information regarding their citizens or residents.  There are currently 43 countries on the list.  Exchange of Information (EOI) refers to sharing of tax-related information between two or more countries for tax administration and enforcement purposes.  IRS updated its Revenue Procedures on March 2017 to better reflect the U.S. list of the countries with which exchange of tax information is appropriate.

https://www.jdsupra.com/legalnews/do-you-know-that-the-us-might-have-a-50095/