Tax—FATCA tracker
Tax—FATCA tracker

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Tax—FATCA tracker
  • US FATCA—IGAs (Signed)
  • US FATCA—IGAs (Initialled or agreed in substance) as of 30 June 2014
  • US FATCA—IGAs (Other)
  • UK FATCA—IGAs

This tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA).

The tracker is split into five parts:

  1. US FATCA—IGAs (Signed)

  2. US FATCA—IGAs (Initialled or agreed in substance) as of 30 November 2014

  3. US FATCA—IGAs (Initialled or agreed in substance) as of 30 June 2014

  4. US FATCA—IGAs (Other), and

  5. UK FATCA—IGAs

US FATCA—IGAs (Signed)

CountryModel followedCurrent status
AlgeriaModel 1A Agreement (Reciprocal—Preexisting TIEA or DTC) (Updated 6 June 2014)
[Will necessitate a new TIEA or DTC]
In force (18 January 2017)
AngolaModel 1B Agreement (Nonreciprocal—No TIEA or DTC) (Updated 30 November 2014)In force (2 October 2017)
Anguilla
(British Overseas Territory)
Model 1B Agreement (Nonreciprocal—No TIEA or DTC) (Updated 6 June 2014)In force (22 June 2017)
Antigua and BarbudaModel 1B Agreement (Nonreciprocal—No TIEA or DTC) (Updated 6 June 2014)In force (7 June 2017)
ArmeniaModel 2 Agreement (Preexisting TIEA or DTC) (Updated 6 June 2014)In force (7 July 2019)
AustraliaModel 1A Agreement (Reciprocal—Preexisting TIEA or DTC) (Updated 6 June 2014)In force (30 June 2014)
AustriaModel 2 Agreement (Preexisting TIEA or DTC) (Updated 6 June 2014)In force (9 December 2014)
AzerbaijanModel 1A Agreement (Reciprocal—Preexisting TIEA or DTC) (Updated 6 June 2014)In force (5 November 2015)
The BahamasModel 1B Agreement (Nonreciprocal—No TIEA or DTC) (Updated 6 June 2014)In force (17 September 2015)
BahrainModel 1B Agreement (Nonreciprocal—No TIEA or DTC) (Updated 6 June 2014)
In force (5 March 2018)
BarbadosModel 1A

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