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Model I / II Intergovernmental Agreement comparison - 03/12/2012


On 14 November 2012, the Treasury released the second Model Intergovernmental Agreement (IGA) for Cooperation to Facilitate the Implementation of FATCA (Model II IGA).

While the definitions are substantially similar to those in the Model I IGA, the Model II IGA relies on the Proposed FATCA Regulations in many instances and addresses compliance in a different manner.

Please find here attached the comparison issued by our US colleagues between both models.

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

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