Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • September 15th, 2023
On April 15, 2013, the Government of the United States of America and the Government of the Kingdom of Norway signed an intergovernmental agreement (“IGA”) entitled, “Agreement Between the Government of the United States of America and the Government of the Kingdom of Norway 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 Norwegian Reportable Accounts on an automatic basis, pursuant to the provisions of Article 28 of the Convention between the Government of the United States of America and the Government of the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Property (the “Convention”).
