COMPETENT AUTHORITY ARRANGEMENTSeptember 18th, 2015
FiledSeptember 18th, 2015On December 27, 2013, the Government of the United States of America and the Government of the Republic of Mauritius signed an intergovernmental agreement (“IGA”) entitled “Agreement between the Government of the United States of America and the Government of the Republic of Mauritius 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 Mauritius Reportable Accounts on an automatic basis, pursuant to the provisions of Article 6 of the Tax Information Exchange Agreement between the United States and the Republic of Mauritius (the “TIEA”) , done at Port Louis on December 27, 2013 (the “TIEA”).