Common Contracts
2 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • April 19th, 2016
On July 31, 2015, the United States of America and the Slovak Republic signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the United States of America and the Slovak Republic to Improve International Tax Compliance and to Implement FATCA”. The IGA requires, in particular, the exchange of certain information with respect to U.S. and Slovak Reportable Accounts on an automatic basis, pursuant to the provisions of Article 27 of the Convention between the United States of America and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, done at Bratislava on October 8, 1993 (the "Convention”).
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • April 19th, 2016
On July 31, 2015, the United States of America and the Slovak Republic signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the United States of America and the Slovak Republic to Improve International Tax Compliance and to Implement FATCA”. The IGA requires, in particular, the exchange of certain information with respect to U.S. and Slovak Reportable Accounts on an automatic basis, pursuant to the provisions of Article 27 of the Convention between the United States of America and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, done at Bratislava on October 8, 1993 (the "Convention”).
