Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • April 20th, 2016
On November 14, 2013, the Government of the United States of America and the Government of The French Republic signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the French Republic 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 French Reportable Accounts on an automatic basis, pursuant to the provisions of Article 27 of the Convention between the Government of the French Republic and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, done at Paris on August 31, 1994, as amended by the Protocols, signed at Washington on December 8, 2004 and at Paris on January 13, 2009 (the “Convention”).
