Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • September 24th, 2015
On December 18, 2013, the United States of America and the Kingdom of the Netherlands signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the United States of America and the Kingdom of the Netherlands 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 Netherlands Reportable Accounts on an automatic basis, pursuant to the provisions of Article 30 of the “Convention between the United States of America and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income” signed at Washington on December 18, 1992, as amended in 1993 and 2004 (the “Double Tax Convention”) and the “Convention on Mutual Administrative Assistance in Tax Matters”, done at Strasbourg on 25 January, 1988 (the “Mutual Assistance Convention”) (hereinafter the “Conventions” refers to the Double Tax Convention and t
