Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • December 10th, 2015
On November 26, 2013, the Government of the United States of America and the Government of the Republic of Costa Rica signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the Republic of Costa Rica 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 Republic of Costa Rican Reportable Accounts on an automatic basis, pursuant to the provisions of Article I of the Agreement between the Government of the United States of America and the Government of the Republic of Costa Rica for the Exchange of Information with Respect to Taxes, done at San Jose on March 15, 1989 (the “TIEA”).
