Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • October 24th, 2017
On June 12, 2014, the Government of the United States of America and the Government of New Zealand signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of New Zealand 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 New Zealand Reportable Accounts on an automatic basis, pursuant to the provisions of Article 25 of the Convention between the United States of America and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, done at Wellington on July 23, 1982, as amended by a Protocol, done at Washington on December 1, 2008 (“Convention”).
