The IRS has supplemented the list of countries with which the U.S. has an agreement relating to the exchange of tax information. Turkey has been to the list of jurisdictions with which the Treasury and IRS have determined that it is appropriate to have an automatic exchange relationship. Under these agreements the U.S. consents to provide, as well as receive, information and appoints the Treasury Secretary or his delegate as the competent authority. The regulations under Code Sec. 6049 require the reporting of certain deposit interest paid to nonresident alien individuals on or after January 1, 2013. Rev. Proc. 2021-32, I.R.B. 2021-42, 465, is superseded.