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:

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):

*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.

 

 

 

 

 

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

• Statement between the US Department of the Treasury and the Authorities of Japan to Implement FATCA (6-11-2013)
• Joint Communiqué on the Occasion of the Publication of the Model Agreement (France, Germany, Italy, Spain and the UK)
  (7-25-2012)
• Joint Statement from the US and Japan (6-21-2012)
• Joint Statement from the US and Switzerland (6-21-2012)
• Joint Statement from the US, France, Germany, Italy, Spain and the UK
  (2-7-2012)

Notification of More Favorable Terms:

• Notification of More Favorable Terms – Model 1 (Certain Alternative Procedures) (updated 9-29-2015)
• Notification of More Favorable Terms – Model 2 (updated 7-31-2015)
• ​Notification of More Favorable Terms – Model 1 (Certain Alternative Procedures) (updated 8-18-2015)
• Notification of More Favorable Terms – Model 1 (9-27-2014)