FATCA: Competent Authority arrangement with Luxembourg | KPMG | GLOBAL

FATCA: Competent Authority arrangement with Luxembourg

FATCA: Competent Authority arrangement with Luxembourg

The IRS posted text of a Competent Authority arrangement (CAA) between the United States and Luxembourg, pursuant to provisions of the intergovernmental agreement (IGA) to implement the FATCA regime.


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The CAA reflects 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 Luxembourg CAA [PDF 503 KB] 

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