COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • September 29th, 2016
Contract Type FiledSeptember 29th, 2016On February 26, 2015, the Government of the United States of America and the Government of the Republic of Kosovo signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the Republic of Kosovo to Improve International Tax Compliance and to Implement FATCA.” The IGA requires, in particular, the exchange of certain information with respect to U.S. Reportable Accounts on an automatic basis.