FATCA: Deadline for jurisdictions to have an IGA in effect

From 1 January 2017, jurisdictions that have not yet brought their Intergovernmental Agreement (IGA) into force, will no longer be seen to have an IGA in the eyes of the US Department of Treasury.

Background

Notice no. 2013-43 released by the US Department of Treasury in 2012 permitted a jurisdiction that had signed but not brought into force

FULL ARTICLE http://www.lexology.com/library/detail.aspx?g=5eff2816-6cc9-4b16-9ec8-b1201707b376

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