Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • November 12th, 2015
On June 27, 2014, the Government of the United States of America and the Government of Republic of Latvia signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the Republic Of Latvia 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 Latvian Reportable Accounts on an automatic basis, pursuant to the provisions of Article 27 of the Convention between the United States of America and the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, done at Washington on January 15, 1998 (the “Convention”).
