COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • August 3rd, 2016
Contract Type FiledAugust 3rd, 2016On April 1, 2016, the Government of the United States of America and the Government of the Socialist Republic of Viet Nam signed an intergovernmental agreement ("IGA") entitled, "Agreement between the Government of the United States of America and the Government of the Social Republic of Viet Nam to Improve International Tax Compliance and to Implement FATCA." The IGA requires, in