Common Contracts
2 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • February 18th, 2016
On January 10, 2014, the Government of the United States of America and the Government of the Republic of Italy signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Republic of Italy 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 Italian Reportable Accounts on an automatic basis, pursuant to the provisions of Article 26 of Convention between the Government of the United States of America and the Government of the Republic of Italy for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, done at Washington on August 25, 1999 (the “Convention”).
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • February 16th, 2016
On January 10, 2014, the Government of the United States of America and the Government of the Republic of Italy signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Republic of Italy 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 Italian Reportable Accounts on an automatic basis, pursuant to the provisions of Article 26 of Convention between the Government of the United States of America and the Government of the Republic of Italy for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, done at Washington on August 25, 1999 (the “Convention”).
