FATCA: China reaches “agreement in substance”

FATCA: China reaches “agreement in substance”

China Tax Alert - Issue 21, July 2014


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Sanlitun Beijing

The U.S. Treasury Department recently updated its Foreign Account Tax Compliance Act (FATCA) website to record the fact that China has reached an “agreement in substance” for a Model 1 Intergovernmental Agreement (IGA) with the US, effective from 26 June 2014. This document analyses the agreement and its consequences for taxpayers.

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