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Comparison of IGA model agreements to final regulations - 01/02/2013


As previously mentioned in our Operational Tax News dated 18 January 2013, US Treasury and IRS released the final regulations for the Foreign Account Tax Compliance Act (“FATCA”).

In this respect, please find enclosed the comparison prepared by our US colleagues on the specific terms of the model Intergovernmental Agreements (“IGAs”) with the final FATCA regulations. This highlights the differences that organizations may face based upon the jurisdictions in which they are doing business.  

As communicated by the IRS and the Luxembourg Ministry of Finance, Luxembourg has initiated bilateral talks with the US over an IGA. We will keep you updated in this respect.

If you have any queries regarding the above, please do not hesitate to contact us.

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