Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • November 9th, 2015
On August 8, 2014, the Government of the United States of America and the Government of Sweden signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Sweden 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 Swedish Reportable Accounts on an automatic basis, pursuant to the provisions of Article 26 of the Convention Between the Government of the United States of America and the Government of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income done at Stockholm on September 1, 1994, together with a related exchange of notes, and as amended by the Protocol done at Washington on September 30, 2005 (together the “Convention”).
