Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • May 12th, 2024
On December 13, 2013, the Government of the United States of America and the Government of the States of Guernsey signed an intergovernmental agreement (“IGA”) entitled, “Agreement Between the Government of the United States of America and the Government of the States of Guernsey 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 Guernsey Reportable Accounts on an automatic basis, pursuant to the provisions of Article 5A of the Agreement between the Government of the United States of America and the Government of the States of Guernsey for the Exchange of Information Relating to Taxes, done at Washington on September 19, 2002 (the “TIEA”), as amended by a Protocol signed at London on December 13, 2013.
