Common Contracts

1 similar Competent Authority Arrangement contracts

COMPETENT AUTHORITY ARRANGEMENT
Competent Authority Arrangement • September 24th, 2015

On May 26, 2015, the Government of the United States of America and the Government of Iceland signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Iceland 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 Icelandic Reportable Accounts on an automatic basis, pursuant to the provisions of Article 25 of the Convention Between the Government of the United States of America and the Government of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and accompanying Protocol (the “Convention”), done at Washington on October 23, 2007.

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