Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • February 22nd, 2016
On September 23, 2014, the Government of the United States of America and the Government of the Federative Republic of Brazil signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the Federative Republic of Brazil 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 Brazilian Reportable Accounts on an automatic basis, pursuant to the provisions of Article I of the Agreement between the Government of the United States of America and the Government of the Federative Republic of Brazil for the Exchange of Information Relating to Taxes, signed at Brasilia on March 20, 2007 (the “TIEA”).
