FATCA IGA Global Summary Foreign Account Tax Compliance Act (FATCA) January 29, 2018
Preface 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 promulgated. 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. Copyright 2018 Deloitte Development LLC. All rights reserved. Global summary of IGA agreements as of 01/29/18 2
IGAs in negotiations and IGAs signed to date EMEA (Europe/Middle East/Africa) 5 Americas (North/Caribbean/Central/South) 6 APAC (Asia/Australia-Oceania) 7 Copyright 2018 Deloitte Development LLC. All rights reserved. Global summary of IGA agreements as of 01/29/18 3
World map Greenland Midway Is. Samoa Cook Is. Hawaii French Polynesia Sweden Iceland Russia Finland Norway Canada Estonia United Kingdom Denmark Latvia Lithuania Netherlands Ireland Belarus Germany Poland Belgium Czech Rep. Ukraine France Lux. AustriaSlovakia Liechtenstein Kazakhstan Switzerland Hungary Moldova Mongolia Slovenia CroatiaRomania Bosnia Herz. Serb. Mont. Andorra ItalyMacedoniaBulgaria Georgia Uzbekistan Kyrgyzstan Portugal Spain Albania Armenia North Korea United States Greece Turke Turkmenistan Tajikistan y Azerbaijan South Korea Japan Gibraltar Cyprus Syria China Bermuda Tunisia Lebanon Iran Afghanistan Morocco Israel Iraq Canary Is. Jordan Kuwait Bhutan Pakistan Algeria Libya Nepal Bahrain Mexico The Bahamas Egypt Qatar Western Sahara Saudi Bangladesh U.A.E. Cuba Arabia India Myanmar Taiwan Dominican Rep. Oman Laos Belize Haiti Puerto Rico Mauritania Mali Niger Wake I. Guatemala Honduras Cape Verde North Eritrea Senegal Chad Yemen Thailand Vietnam Philippines El Salvador Nicaragua Trinidad & Tobago The Gambia Burkina Faso Sudan Cambodia Guam Guinea-Bissau Djibouti Guinea Benin Micronesia Costa Rica Nigeria Ethiopia Somalia Venezuela Marshall Is. Guyana Sierra Ghana South Sri Lanka East Palau Panama Suriname Leone Liberia Cote Cen. Afr. Togo Sudan Timor Colombia French Guiana d'ivoir Cameroon Rep. Maldives Malaysia e Uganda Equat. Congo Kenya Galapagos Is. Ecuador Guinea Gabon Rwanda Dem. Burundi Seychelles Indonesia Papua New Rep. Peru Tanzania Guinea Congo Comoros Solomon Is. Brazil Angola Malawi Christmas Is. Zambia Vanuatu Bolivia Mozambiq ue Namibia Zimbabwe Madagascar Paraguay Botswana New Caledonia Australia Swaziland South Lesoth Africa o Chile Uruguay Argentina New Zealand Falkland Is. Copyright 2018 Deloitte Development LLC. All rights reserved. Global summary of IGA agreements as of 01/29/18 4
EMEA: IGAs in negotiations and IGAs signed to date * Europe Europe (cont.) Africa (cont.) Albania San Marino Model 2 (10/28/15) Egypt Andorra Serbia Model 1 (06/30/14) Equatorial Guinea Armenia Model 2 (5/8/14) Slovak Republic Model 1 (07/31/15) Eritrea Austria Model 2 (4/29/14) Slovenia Model 1 (06/02/14) Ethiopia Azerbaijan Model 1 (9/09/15) Spain Model 1 (05/14/13) Gabon Belarus Model 1 (03/18/15) Sweden Model 1 (08/08/14) Gambia Belgium Model 1 (04/23/14) Switzerland Model 2 (02/14/13) Ghana Bosnia Tajikistan Guinea Bulgaria Model 1 (12/05/14) Turkey Model 1 (07/29/15) Guinea-Bissau Croatia Model 1 (03/20/15) Turkmenistan Model 1 (07/28/17) Ivory Coast Cyprus Model 1 (12/02/14) Ukraine Model 1 (02/07/17) Kenya Czech Republic Model 1 (08/04/14) United Kingdom Model 1 (09/12/12) Lesotho Denmark Model 1 (11/19/12) Uzbekistan Model 1 (04/03/15) Liberia Estonia Model 1 (04/11/14) Vatican City (Holy See) Model 1 (06/10/15) Libya Faroe Islands Madagascar Finland Model 1 (03/05/14) Middle East Malawi France Model 1 (11/14/13) Afghanistan Mali Georgia Model 1 (07/10/15) Bahrain Model 1 (01/18/17) Mauritius Model 1 (12/27/13) Germany Model 1 (05/31/13) Iran Morocco Gibraltar (UK's Overseas Territories) Model 1 (05/08/14) Iraq Model 2 (06/30/14) Mozambique Greece Model 1 (01/19/17) Israel Model 1 (06/30/14) Namibia Greenland Model 1 (01/17/17) Jordan Niger Guernsey (UK's Crown Dependencies) Model 1 (12/13/13) Kuwait Model 1 (04/29/15) Nigeria Hungary Model 1 (02/04/14) Lebanon Rwanda Iceland Model 1 (05/26/15) Oman Sao Tome and Principe Ireland Model 1 (01/23/13) Qatar Model 1 (01/07/15) Senegal Isle of Man (UK's Crown Dependencies) Model 1 (12/13/13) Pakistan Seychelles Model 1 (05/28/14) Italy Model 1 (01/10/14) Saudi Arabia Model 1 (11/15/16) Sierra Leone Jersey (UK's Crown Dependencies) Model 1 (12/13/13) Syria Somalia Kazakhstan Model 1 (09/11/17) United Arab Emirates Model 1 (06/17/15) South Africa Model 1 (06/09/14) Kosovo Model 1 (02/26/15) Yemen South Sudan Kyrgyzstan Sudan Latvia Model 1 (06/27/14) Africa Swaziland Liechtenstein Model 1 (05/19/14) Algeria Model 1 (10/13/15) Tanzania Lithuania Model 1 (08/26/14) Angola Model 1 (11/09/15) Togo Luxembourg Model 1 (03/28/14) Benin Tunisia Model 1 (11/30/14) Macedonia Botswana Uganda Malta Model 1 (12/16/13) Burkina Zambia Moldova Model 2 (11/26/14) Burundi Zimbabwe Monaco Cabo Verde Model 1 (06/30/14) Montenegro Model 1 (06/01/17) Cameroon Netherlands Model 1 (12/18/13) Central African Republic Norway Model 1 (04/15/13) Chad Poland Model 1 (10/07/14) Comoros Portugal Model 1 (08/06/15) Congo Romania Model 1 (05/28/15) Congo, Democratic Republic of Russian Federation Djibouti Copyright 2018 Deloitte Development LLC. All rights reserved. Global summary of IGA agreements as of 01/29/18 5
Americas: IGAs in negotiations and IGAs signed to date * North America Central America South America Canada Model 1 (02/05/14) Belize Argentina Mexico Model 1 (04/17/14) Costa Rica Model 1 (11/26/13) Bolivia El Salvador Brazil Model 1 (09/23/14) Caribbean Guatemala Chile Model 2 (03/05/14) Anguilla (UK's Overseas Territories) Model 1 (01/15/17) Honduras Model 1 (03/31/14) Colombia Model 1 (05/20/15) Antigua and Barbuda Model 1 (08/31/16) Nicaragua Model 2 (06/30/14) Ecuador Bahamas Model 1 (11/03/14) Panama Model 1 (04/27/16) Guyana Model 1 (08/29/16) Barbados Model 1 (11/17/14) Paraguay Model 2 (06/06/14) Bermuda (UK's Overseas Territories) Model 2 (12/19/13) Peru Model 1 (05/01/14) British Virgin Islands (UK's Overseas Territories) Model 1 (06/30/14) Suriname Cayman Islands (UK's Overseas Territories) Model 1 (11/29/13) Uruguay Cuba Venezuela Curacao Model 1 (12/16/14) Dominica Model 1 (06/19/14) Dominican Republic Model 1 (09/15/16) Grenada Model 1 (10/17/16) Haiti Model 1 (06/30/14) Jamaica Model 1 (05/01/14) Montserrat Model 1 (09/08/15) Saint Kitts and Nevis Model 1 (08/31/15) Saint Lucia Model 1 (11/19/15) Saint Maarten Saint Vincent and the Grenadines Model 1 (08/18/15) Trinidad and Tobago Model 1 (08/19/16) Turks and Caicos Island (UK's Overseas Territories) Model 1 (12/01/14) Copyright 2018 Deloitte Development LLC. All rights reserved. Global summary of IGA agreements as of 01/29/18 6
APAC: IGAs in negotiations and IGAs signed to date * Asia Australia-Oceania Bangladesh Australia Model 1 (04/28/14) Bhutan Fiji Brunei Kiribati Burma (Myanmar) Marshall Islands Cambodia Model 1 (09/14/15) Micronesia China Model 1 (06/26/14) Nauru East Timor New Zealand Model 1 (06/12/14) Hong Kong Model 2 (11/13/14) Palau India Model 1 (07/09/15) Papua New Guinea Indonesia Model 1 (05/04/14) Samoa Japan Model 2 (06/11/13) Solomon Islands Laos Tonga Macao Model 2 (12/14/16) Tuvalu Malaysia Model 1 (06/30/14) Vanuatu Maldives Mongolia Nepal Philippines Model 1 (07/13/15) Singapore Model 1 (12/09/14) South Korea Model 1 (06/10/15) Sri Lanka Taiwan Model 2 (12/22/16) Thailand Model 1 (03/04/16) Vietnam Model 1 (04/01/16) Copyright 2018 Deloitte Development LLC. All rights reserved. Global summary of IGA agreements as of 01/29/18 7
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