Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements

Maryte Somare, Viktoria Wöhrer

Publication: Scientific journalJournal article

Abstract

In this article, the authors describe the main characteristics of the FATCA Model Intergovernmental Agreements (IGAs) and compare the different frameworks for automatic exchange of information that they establish.
Original languageEnglish
Pages (from-to)395 - 403
JournalBulletin for International Taxation
Volume68
Issue number8
Publication statusPublished - 1 Sep 2014

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