U.S.A.: FATCA : Updated Intergovernmental Agreement Models

Tax | USA

Reference

Code

T13066

Service level

CBL

Last Updated

22.08.2013

The U.S. Internal Revenue Service (IRS) has published amended Intergovernmental Agreement (IGA) Models and related Annex II to include minor changes, including reference to the “registration requirements on the IRS FATCA registration website”.

This is further to the opening, on 19 August 2013, of the online registration portal for Financial Institutions (FIs) to register for FATCA compliance (see our Taxflash T13065).

The updated models and Annex II can be found on the U.S. Department of Treasury website.

We continue to monitor the implementation of FATCA and will provide more information as it becomes available.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.