Common Contracts
1 similar Competent Authority Arrangement contracts
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • October 19th, 2015
On April 11, 2014, the Government of the United States of America and the Government of the Republic of Estonia signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of Republic of Estonia to Improve International Tax Compliance and to Implement FATCA.” The IGA requires, in particular, the exchange of certain information with respect to U.S. and Estonian Reportable Accounts on an automatic basis, pursuant to the provisions of Article 26 of the Convention between the United States of America and the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, done at Washington on January 15, 1998 (the “Convention”).
