Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • October 19th, 2017
On October 7, 2014, the Government of the United States of America and the Government of the Republic of Poland signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the Republic of Poland 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 Polish Reportable Accounts on an automatic basis, pursuant to the provisions of Article 23 of the Convention between the Government of the United States of America and the Government of the Polish People’s Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Washington on 8 October 1974 (the “Double Tax Convention”) and the Convention on Mutual Administrative Assistance in Tax Matters, done at Strasbourg on 25 January 1988 (the “Mutual Assistance Convention”)
