U.S.A.: FATCA: U.S.A. and Armenia sign Model II Intergovernmental Agreement


Armenia (previously on the list of agreements “in substance”) and the U.S.A. signed an Intergovernmental Agreement (IGA) under Model II to improve international tax compliance with respect to the U.S. Foreign Account Tax Compliance Act (FATCA).

This is the eleventh FATCA bilateral agreement Model II to be published so far.

Model II IGAs have previously been signed between the U.S.A. and, individually Austria, Bermuda, Chile, Hong Kong, Japan, Macao, Moldova, San Marino, Switzerland and Taiwan.

We continue to monitor the situation and will provide further information as it becomes available.

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