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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.*

 

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.

  • Austria (Model 2 04/02/14)
  • Australia (Model 1 04/02/14)
  • Belgium(Model 1 04/02/14)
  • Brazil (Model 1 04/02/14)
  • British Virgin Islands (Model 1 04/02/14)
  • Croatia (Model 1 04/02/14)
  • Czech Republic (Model 1 04/02/14)
  • Estonia (Model 1 04/02/14)
  • Gibraltar (Model 1 04/02/14)
  • Jamaica (Model 1 04/02/14)
  • Kosovo (Model 1 04/02/14)
  • Latvia (Model 1 04/02/14)
  • Liechtenstein (Model 1 04/02/14)
  • Lithuania (Model 1 04/02/14)
  • New Zealand (Model 1 04/02/14)
  • Poland (Model 1 04/02/14)
  • Portugal (Model 1 04/02/14)
  • Qatar (Model 1 04/02/14)
  • Slovenia (Model 1 04/02/14)
  • South Africa (Model 1 04/02/14)
  • South Korea (Model 1 04/02/14)
  • Romania (Model 1 04/02/14)

 

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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