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Intergovernmental Agreements (IGAs)

Foreign Account Tax Compliance Act (FATCA)

On November 8, 2012, the U.S. Treasury announced that it is actively engaged with over 50 countries and jurisdictions to enter into Intergovernmental Agreements (IGAs) for compliance with the Foreign Account Tax Compliance Act (FATCA) tax provisions.

Presented are announcements of countries with a signed Intergovernmental Agreement (IGA) to improve international tax compliance including with respect to FATCA.*

Model 1 IGA

 

Model 2 IGA

Presented are countries that have reached agreements in substance on the terms of an IGA with the United States. For more details, please refer to U.S. Treasury Department issued Announcement 2014-17.

Model 1 IGA

 
  • Algeria (6-30-2014)
  • Anguilla (6-30-2014)
  • Antigua and Barbuda (6-3-2014)
  • Azerbaijan (5-16-2014)
  • Bahamas (4-17-2014)
  • Bahrain (6-30-2014)
  • Barbados (5-27-2014)
  • Belarus (6-6-2014)
  • Brazil (4-2-2014)
  • Bulgaria (4-23-2014)
  • Cabo Verde (6-30-2014)
  • China (6-26-2014)
  • Colombia (4-23-2014)
  • Croatia (4-2-2014)
  • Curaçao (4-30-2014)
  • Cyprus (4-22-2014)
  • Dominica (6-19-2014)
  • Dominican Republic (6-30-2014)
  • Georgia (6-12-2014)
  • Greenland (6-29-2014)
  • Grenada (6-16-2014)
  • Guyana (6-24-2014)
  • Haiti (6-30-2014)
  • India (4-11-2014)
  • Indonesia (5-4-2014)
  • Kosovo (4-2-2014)
  • Kuwait (5-1-2014)
  • Lithuania (4-2-2014)
  • Malaysia (6-30-2014)
  • Montenegro (6-30-2014)
  • Panama (5-1-2014)
  • Peru (5-1-2014)
  • Poland (4-2-2014)
  • Portugal (4-2-2014)
  • Qatar (4-2-2014)
  • Romania (4-2-2014)
  • Saint Kitts and Nevis (6-4-2014)
  • Saint Lucia (6-12-2014)
  • Saint Vincent and the Grenadines (6-2-2014)
  • Saudi Arabia (6-24-2014)
  • Serbia (6-30-2014)
  • Seychelles (5-28-2014)
  • Singapore (5-5-2014)
  • Slovak Republic (4-11-2014)
  • South Korea (4-2-2014)
  • Thailand (6-24-2014)
  • Turkey (06-03-14)
  • Turkmenistan (6-3-2014)
  • Turks and Caicos Islands (5-12-2014)
  • Ukraine (6-26-2014)
  • United Arab Emirates (5-21-2014)
  • Uzbekistan (6-30-2014)

Model 2 IGA

  • Armenia (5-8-2014)
  • Hong Kong (5-9-2014)
  • Iraq (6-30-2014)
  • Moldova (6-30-2014)
  • Nicaragua (6-30-2014)
  • Paraguay (6-6-2014)
  • San Marino (6-30-2014)
  • Taiwan (6-23-2014)*

*Consistent with the Taiwan Relations Act, the parties to the agreement would be the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States.
 

Download PDF Click here to view an overview of countries with IGAs in negotiations and IGAs signed to date

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* Please check back as more countries sign IGAs.

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