COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • August 20th, 2020
Contract Type FiledAugust 20th, 2020On April 10, 2019, at Belgrade, the Government of the United States of America and the Government of the Republic of Serbia signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the United States of America and the Government of the Republic of Serbia to Improve International Tax Compliance and to Implement FATCA.” The IGA requires, in particular, the exchange of certain information with respect to U.S. Reportable Accounts on an automatic basis.