COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • July 18th, 2016
Contract Type FiledJuly 18th, 2016On July 10, 2015, the Government of the United States of America and the Government of Georgia signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Georgia 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.