Executed IGAs
Algeria
Angola
Australia
Austria
- Model 2 IGA (4/29/2014)
- Memorandum of Understanding (04/29/2014)
- No legislation, regulations, or guidance notes as of 1/6/2016.
Azerbaijan
Bahamas
Barbados
Belarus
Belgium
- Model 1 IGA (4/23/2014)
- Supplemental agreement to the IGA (9/29/2015)
- Related Agreement
- Draft Guidance Notes (4/20/2015)
- Memorandum of Understanding (04/23/2015)
- No legislation, regulations or final guidance notes as of 1/6/2016.
Bermuda
Brazil
British Virgin Islands
- Model 1 IGA (6/30/2014)
- Legislation:
- Guidance:
- FATCA Self-Certification:
Bulgaria
Cambodia
Canada
Cayman Islands
- U.S. – Cayman Islands IGA
- FATCA Self Certification Forms
- Industry Advisory: The Responsible Office Role in the Cayman Islands (3/12/2014)
U.K. – Cayman Islands IGA
Chile
Colombia
Costa Rica
Croatia
Curaçao
Cyprus
Czech Republic
Denmark
- Model 1 IGA (11/15/2012)
- Memorandum of Understanding (11/15/2012)
- No legislation, regulations, or guidance notes as of 1/6/2016.
Estonia
Finland
- Model 1 IGA (3/5/2014)
- Guidance (Finnish only, 4/15/2015)
- FAQ (undated)
- Memorandum of Understanding (03/05/2014)
France
- Model 1 IGA (11/14/2013)
- Legislation (French, 9/30/2014)
- Guidance (French, 5/8/2015)
- Memorandum of Understanding (11/14/2013)
Georgia
Germany
Gibraltar
Guernsey
Holy See
Honduras
Hong Kong
Hungary
Iceland
India
Ireland
- Model 1 IGA (1/23/2013)
- Statutory Instrument No. 292 of 2014 (6/20/2014)
- Guidance Notes (10/1/2014)
- FAQs for U.S. Citizens (undated)
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
- Model 1 IGA (12/13/2013)
- Regulations (6/17/2014)
- Draft Guidance Notes (9/9/2015)
- Draft IT Guidance Notes
Kosovo
Kuwait
Latvia
Liechtenstein
- Model 1 IGA (5/19/2014)
- Competent Authority Agreement (9/1/2015)
- Legislation (German, 1/22/2015)
- FATCA Q&A (German, 8/20/2015)
- Memorandum of Understanding (05/16/2014)
Lithuania
Luxembourg
- Model 1 IGA (3/28/2014)
- Legislation (French, 7/24/2014)
- Template for Entity Self-Certification (Entities, 1/7/2015)
- Guidance Notes of the Luxembourg Banker's Association (5/20/2014)
- Memorandum of Understanding (03/28/2014)
Malta
Mauritius
Mexico
Moldova
Montserrat
Netherlands
- Model 1 IGA (12/18/2013)
- Guidance with technical explanatory notes (4/30/2015)
- Memorandum of Understanding (12/18/2013)
New Zealand
Norway
- Model 1 IGA (4/15/2013)
- Memorandum of Understanding (04/15/2013)
- No legislation, regulations, or guidance notes as of 1/6/2016.
Panama
Philippines
Poland
Portugal
- Model 1 IGA (8/6/2015)
- No legislation, regulations, or guidance notes as of 1/6/2016.
Qatar
Romania
San Marino
Singapore
Slovak Republic
Slovenia
South Africa
South Korea
Spain
- Model 1 IGA (5/14/2013)
- Draft Guidance (Spanish Only, 5/27/2015)
- No legislation or regulations as of 1/6/2016.
St. Kitts and Nevis
St. Lucia
St. Vincent and the Grenadines
Sweden
- Model 1 IGA (8/8/2014)
- Memorandum of Understanding (06/08/2014)
- No legislation, regulations, or guidance notes as of 1/6/2016.
Switzerland
- Model 2 IGA (2/14/2013)
- Memorandum of Understanding (6/7/2013)
- Memorandum of Understanding 2 (07/28/2015)
- Related Agreement 1 (03/27/2013)
- Correction 1(05/21/2014)
- Related Agreement 2 (06/10/2013)
- Correction 2 (01/07/2015)
- Legislation (German, 6/30/2014)
- Regulations (German, 6/30/2014)
Thailand
Trinidad and Tobago
Turkey
Turks and Caicos Islands
United Arab Emirates
United Kingdom
- Model 1 IGA (9/12/2012)
- Statutory Instrument 2014 No. 1506 (6/30/2014)
- Guidance Notes (9/14/2015)
- Automatic Exchange of Financial Account Information Guidance Notes (9/14/2015)
- Automatic Exchange of Information – Information for Account Holders (12/11/2014)
- Automatic Exchange of Information – Financial Institution Guide (12/17/2015)
- FATCA Entity Self-Certification (undated)