Countries that have reached FATCA Intergovernmental Agreements (“IGAs”) in substance with the U.S.
Update on announcement 2014-17
New developments under Announcement 2014-17
In Announcement 2014-17, the U.S. Treasury Department (“Treasury”) and Internal Revenue Service (“IRS”) announced that jurisdictions listed on the Treasury and IRS website as having an IGA in effect will include jurisdictions that, before July 1, 2014, have reached agreements in substance with the United States on the terms of the IGA and have consented to be included on the website, even though those agreements have not been signed.
These countries will be treated as having signed an IGA until December 31, 2014, the date by which the IGA must be signed in order for this status to continue without interruption.