Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • December 17th, 2015
On March 5, 2014, the Government of the United States of America and the Government of Republic of Finland signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Republic of Finland 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 Finnish Reportable Accounts on an automatic basis, pursuant to the provisions of Article 26 of the Convention between the Government of the United States of America and the Government of the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, as amended by the Protocol, signed at Helsinki on September 21, 1989, as amended by the Protocol done at Helsinki on May 1, 2006 (the “Convention”).
