Common Contracts
2 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • September 30th, 2015
On April 28, 2014, the Government of the United States of America and the Government of Australia signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Australia 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 Australian 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 Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the “Convention”).
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • September 24th, 2015
On April 28, 2014, the Government of the United States of America and the Government of Australia signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Australia 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 Australian 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 Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the “Convention”).
