Mauritius Signs FATCA IGA with United States

The text of an intergovernmental agreement ("IGA") to implement FATCA between the Republic of Mauritius and the United States has been released.The IGA, which was signed on December 27, 2013, is a Model 1A (Reciprocal) agreement under which Mauritius' financial institutions will be required to provide information with respect to accounts held directly or indirectly by U.S. persons to Mauritius, and Mauritius will automatically transmit such information to the U.S. IRS.

See: Mauritius-U.S. FATCA IGA.See also: Cabinet FATCA Materials, including Cadwalader's Guide to FATCA