Common Contracts
2 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • June 3rd, 2016
On August 6, 2015, the Government of the United States of America and the Portuguese Republic signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the United States of America and the Portuguese 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 Portuguese Reportable Accounts on an automatic basis, pursuant to the provisions of Article 28 of the Convention between the United States of America and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a Related Protocol, done at Washington on September 6, 1994 (the “Convention”).
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • November 10th, 2015
On August 6, 2015, the Government of the United States of America and the Portuguese Republic signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the United States of America and the Portuguese 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 Portuguese Reportable Accounts on an automatic basis, pursuant to the provisions of Article 28 of the Convention between the United States of America and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a Related Protocol, done at Washington on September 6, 1994 (the “Convention”).
