IGA

News & Analysis as of

Intergovernmental Agreement And FATCA

On February 5, Canada and the United States signed an intergovernmental agreement (IGA) to implement the US Foreign Account Tax Compliance Act (FATCA). The IGA came as a surprise to Canadians who were hopeful that FATCA would...more

Cayman Islands and U.S. Sign FATCA IGA

On November 29, 2013, the Cayman Islands and the U.S. Signed a FATCA IGA. The Cayman Islands IGA is a Model 1B agreement, meaning that FFIs in the Cayman Islands will be required to report tax information about U.S. account...more

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