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IRS Lists Countries With IGAs Under FATCA

APR. 2, 2014

IRS Lists Countries With IGAs Under FATCA

DATED APR. 2, 2014
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The following jurisdictions are treated as having an intergovernmental agreement in effect:

JURISDICTIONS THAT HAVE SIGNED AGREEMENTS

Model 1 IGA

  • Canada (2-5-2014)

  • Cayman Islands (11-29-2013)

  • Costa Rica (11-26-2013)

  • Denmark (11-19-2012)

  • Finland (3-5-2014)

  • France (11-14-2013)

  • Germany (5-31-2013)

  • Guernsey (12-13-2013)

  • Hungary (2-4-2014)

  • Honduras (3-31-2014)

  • Ireland (1-23-2013)

  • Isle of Man (12-13-2013)

  • Italy (1-10-2014)

  • Jersey (12-13-2013)

  • Luxembourg (3-28-2014)

  • Malta (12-16-2013)

  • Mauritius (12-27-2013)

  • Mexico (11-19-2012)

  • Netherlands (12-18-2013)

  • Norway (4-15-2013)

  • Spain (5-14-2013)

  • United Kingdom (9-12-2012)

 

Model 2 IGA

  • Bermuda (12-19-2013)

  • Chile (3-5-2014)

  • Japan (6-11-2013)

  • Switzerland (2-14-2013)

 

JURISDICTIONS THAT HAVE REACHED AGREEMENTS IN SUBSTANCE AND HAVE CONSENTED TO BEING INCLUDED ON THIS LIST (BEGINNING ON THE DATE INDICATED IN PARENTHESIS)

Model 1 IGA

  • Australia (4-2-2014)

  • Belgium (4-2-2014)

  • Brazil (4-2-2014)

  • British Virgin Islands (4-2-2014)

  • Czech Republic (4-2-2014)

  • Gibraltar (4-2-2014)

  • Jamaica (4-2-2014)

  • Kosovo (4-2-2014)

  • Latvia (4-2-2014)

  • Liechtenstein (4-2-2014)

  • Lithuania (4-2-2014)

  • Poland (4-2-2014)

  • Portugal (4-2-2014)

  • Qatar (4-2-2014)

  • Slovenia (4-2-2014)

  • South Africa (4-2-2014)

  • South Korea (4-2-2014)

  • Romania (4-2-2014)

 

Model 2 IGA

  • Austria (4-2-2014)

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