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Mary C. Bennett Baker & McKenzie

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Treasury releases model intergovernmental agreements, opens new chapter in FATCA implementation *

USA - August 9 2012
On July 26, 2012, the U.S. Treasury Department published two "Model I" intergovernmental agreements (IGAs) which open a new chapter in the U.S. approach to the implementation of the Foreign Account Tax Compliance Act (FATCA), enacted by Congress in 2010.

Co-authors: Mireille R. Zuckerman, Marnin J. Michaels, Joshua D Odintz, Peter M. Daub.