COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • November 20th, 2015
Contract Type FiledNovember 20th, 2015On April 23, 2014, the Government of the Kingdom of Belgium and the Government of the United States of America signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the Kingdom of Belgium and the Government of the United States of America 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 Belgian Reportable Accounts on an automatic basis, pursuant to the “Convention on Mutual Administrative Assistance in Tax Matters”, done at Strasbourg on January 25, 1988, (the “Convention”).