Common Contracts
2 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • September 15th, 2015
On January 23, 2013, the Government of the United States of America and the Government of Ireland signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Ireland 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 Irish Reportable Accounts on an automatic basis, pursuant to the provisions of Article 27 of the Convention between the Government of the United States of America and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed at Dublin on July 28, 1997 (the “Convention”).
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • September 15th, 2015
On January 23, 2013, the Government of the United States of America and the Government of Ireland signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Ireland 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 Irish Reportable Accounts on an automatic basis, pursuant to the provisions of Article 27 of the Convention between the Government of the United States of America and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed at Dublin on July 28, 1997 (the “Convention”).
