FATCA International Agreements: US Treasury Department Releases “Model 2” FATCA Intergovernmental Agreement; Signs FATCA Agreements with Denmark, Mexico and Spain

FATCA International Agreements: US Treasury Department Releases “Model 2” FATCA Intergovernmental Agreement; Signs FATCA Agreements with Denmark, Mexico and Spain

On November 14, the US Treasury Department released a template (the “Model 2 IGA”) that is to be used for negotiating “model 2” FATCA intergovernmental agreements. The “model 2” approach, which was first announced in joint statements made by the US Treasury...

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