Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • January 11th, 2016
On 1 May 2014, the Government of the United States of America and the Government of Jamaica signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Jamaica 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 Jamaican Reportable Accounts on an automatic basis, pursuant to the provisions of Article 27 of the Convention between the Government of the United States of America and the Government of Jamaica for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, done at Kingston on 21 May 1980 (“the Convention”).
