COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • May 17th, 2023
Contract Type FiledMay 17th, 2023On December 5th, 2022, the Government of the United States of America and the Government of the Argentine Republic signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the Argentine 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 Argentine Reportable Accounts on an automatic basis, pursuant to the provisions of Article 6 of the Agreement between the Government of the United States of America and the Government of the Argentine Republic for the Exchange of Information relating to Taxes, signed at Buenos Aires on December 23rd, 2016 (the “TIEA”).