US-Cambodia FATCA IGA enters into force

The US Treasury today announced on its website a Model 1 FATCA intergovernmental agreement (IGA) signed the US-Cambodia entered into force as of December 23, 2016.

The US-Cambodia FATCA IGA been treated by the US as if it was in effect since November 30, 2014.

FATCA, signed into US law on March 18, 2010, is designed to combat offshore tax



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