FATCA

FATCA

FATCA Guidance and Agreements

The Tax Portal of the American Encyclopedia of Law provides broad information about FATCA agreements and guidance, including U.S. legislation and guidance, official forms, FATCA partner legislation and guidance, comment letters, and model IGAs.

Browse FATCA Guidance

  • United States legislation and Guidance
  • Forms
  • FATCA Parner Legislation and Guidance
  • Comment Letters
  • Model IGAS

Browse Intergovermental Agreements

Note: current as of November 2015.

Signed agreements can be accessed in the jurisdiction name:

Jurisdictions that have signed agreements:

Model 1 IGA

Jurisdictions that have reached agreements in substance as of June 30, 2014 and have consented to being included on this list (beginning on the date indicated in parenthesis):

Model 1 IGA

  • Anguilla (6-30-2014)
  • Antigua and Barbuda (6-3-2014)
  • Bahrain (6-30-2014)
  • Cabo Verde (6-30-2014)
  • China (6-26-2014)
  • Dominica (6-19-2014)
  • Dominican Republic (6-30-2014)
  • Greenland (6-29-2014)
  • Grenada (6-16-2014)
  • Guyana (6-24-2014)
  • Haiti (6-30-2014)
  • Indonesia (5-4-2014)
  • Malaysia (6-30-2014)
  • Montenegro (6-30-2014)
  • Panama (5-1-2014)
  • Peru (5-1-2014)
  • St. Lucia (6-12-2014)
  • Saudi Arabia (6-24-2014)
  • Serbia (6-30-2014)
  • Seychelles (5-28-2014)
  • Thailand (6-24-2014)
  • Turkmenistan (6-3-2014)
  • Ukraine (6-26-2014)

Model 2 IGA

  • Armenia (5-8-2014)
  • Iraq (6-30-2014)
  • Nicaragua (6-30-2014)
  • Paraguay (6-6-2014)
  • 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.

Jurisdictions that have reached agreements in substance as of November 30, 2014 and have consented to being included on this list (beginning on the date indicated in parenthesis):

Model 1 IGA

  • Greece (11-30-2014)
  • Kazakhstan (11-30-2014)
  • Trinidad and Tobago (11-30-2014)
  • Tunisia (11-30-2014)

Model 2 IGA

  • Macao (11-30-2014)

 

 

 

 

 

This is a complete list of joint FATCA statements between the United States and other jurisdictions:

Notification of More Favorable Terms: