Intergovernmental Agreements (IGAs)

Foreign Account Tax Compliance Act (FATCA)

On November 8, 2012, the US Treasury initially announced that it is actively engaged with over 50 countries and jurisdictions to enter into Intergovernmental Agreements (IGAs) for compliance with the Foreign Account Tax Compliance Act (FATCA) tax provisions. Presented are announcements of countries with a signed Intergovernmental Agreement (IGA) to improve international tax compliance including with respect to FATCA.

The US Department of the Treasury announcements are available for download:


November 8, 2012 listing of countries 

US Department of Treasury press release 

Intergovernmental Agreements (IGAs)

The development of Intergovernmental Agreements (IGAs) to implement the tax reporting and withholding procedures associated with FATCA continues. The US Treasury has released Model agreements to implement FATCA. These agreements serve as a baseline for negotiations between the US and FATCA partner countries. They continue to be updated as additional IGAs are announced. In addition to countries that have signed IGAs, the US Department of the Treasury will treat an IGA as “in effect” with a partner jurisdiction if the United States has reached an agreement in substance.

The “IGA Global Summary” provides a high-level summary of all countries with agreements or agreements in substance which directly line up with the updates published on the US Department of the Treasury FATCA resource center.

The downloadable IGA Global Summary slide deck is reviewed regularly with a date reference of the Treasury’s last site update.

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John Rieger

National Managing Partner | FSI Tax Practice


Denise Hintzke

Director | Global FATCA Tax Leader


Anne Mericle

Tax Senior Manager | Global FATCA PMO


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