FATCA: Competent Authority arrangements | KPMG | GLOBAL

FATCA: Competent Authority arrangements with Czech Republic, Gibraltar, Liechtenstein, others

FATCA: Competent Authority arrangements

The IRS in October 2015 posted text of Competent Authority arrangements (CAAs) between the United States and other countries—including the Czech Republic, Gibraltar, Liechtenstein, Mauritius, and New Zealand— pursuant to provisions of the applicable intergovernmental agreement (IGA) to implement the FATCA regime.


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These CAAs reflect an earlier IRS statement that the U.S. Competent Authority intended to enter into CAAs with competent authorities in IGA jurisdictions. Read text of the CAAs between the United States and:

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