Tax—FATCA tracker
Tax—FATCA tracker

The following Tax guidance 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)

Country Model followed Current status
Algeria Model 1A Agreement (Reciprocal—Preexisting TIEA or DTC) (Updated 6 June 2014)
[Will necessitate a new TIEA or DTC]
In force (18 January 2017)
Angola Model 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 Barbuda Model 1B Agreement (Nonreciprocal—No TIEA or DTC) (Updated 6 June 2014) In force (7 June 2017)
Armenia