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Intergovernmental Agreements update - 12/06/2013


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Germany Intergovernmental Agreement and memorandum of understanding

On 31 May 2013, Germany and the United States signed an Intergovernmental Agreement (“IGA”) model I to improve international tax compliance with respect to FATCA.

In addition to the IGA and similar to the IGA release for Norway, Germany entered into a separate memorandum of understanding (“MOU”) to further clarify language in the IGA.

For additional details, please find enclosed the news alert prepared by our US colleagues.

UK final regulations and guidance

On 6 June 2013, the United Kingdom released final regulations implementing the IGA signed with the United States in September 2012.

The UK tax authorities, the HM Revenue & Customs, also published guidance interpreting these new regulations.

For additional details, please find enclosed the news alert prepared by our US colleagues.

Switzerland memorandum of understanding

Following Norway and Germany, Switzerland and the United States entered on 7 June 2013 into a separate memorandum of understanding to detail the commitment taken through the IGA.

The Model 2 IGA between Switzerland and the United States was signed on 14 February 2013.

For additional details, please find enclosed the news alert prepared by our US colleagues.

Japan Intergovernmental Agreement

On 11 June 2013, Japan and the United States have signed a Model 2 IGA to improve international tax compliance with respect to FATCA.

As from today, two countries signed a Model 2 IGA type agreement (Switzerland was the first).

Unlike other IGAs signed recently, the Japan Model 2 IGA does not include a MOU to clarify the IGA.

This brings the total number of signed IGAs to nine.

For additional details, please find enclosed the news alert prepared by our US colleagues.

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

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