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FACT SHEET: Limiting Kremlin Revenues and Stabilizing Global Energy Supply with a Price Cap on Russian Oil

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FATCA was enacted in 2010 by Congress to target non-compliance by U.S. taxpayers using foreign accounts.

FATCA requires foreign financial institutions (FFIs) to report to the IRS information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest. FFIs are encouraged to either directly register with the IRS to comply with the FATCA regulations (and FFI agreement, if applicable) or comply with the FATCA Intergovernmental Agreements (IGA) treated as in effect in their jurisdictions.  For access to the FATCA regulations and administrative guidance related to FATCA and to learn about taxpayer obligations please visit the Internal Revenue Service FATCA Page.

Scroll down below the Table of FATCA Agreements and Understandings in Effect by Jurisdiction to find a list of Model Intergovernmental Agreements and assorted additional statements related to FATCA and its implementation.  

FATCA Agreements and Understandings in Effect by Jurisdiction

​Jurisdiction​Status  Jurisdiction ​Status ​Intergovernmental Agreement (IGA) & Related Agreements, Arrangements, or CorrectionUnderstandingsDate Jurisdiction is Treated as having an IGA in Effect​Algeria​In Force (1-18-2017)​Model 1​​6-30-2014​Angola​In Force (10-2-2017)Model 1​​11-30-2014​Anguilla

In Force (6-22-2017)

Model 1​​6-30-2014​Antigua and Barbuda​In Force (6-7-2017)Model 1​​6-30-2014​ArmeniaIn Force (7-7-2019)Model 2​​6-30-2014​Australia​In Force (6-30-2014)​Model 1​Understanding​6-30-2014​Austria​In Force (12-9-2014)​Model 2​Understanding​6-30-2014​Azerbaijan​In Force (11-5-2015)​Model 1​​6-30-2014​Bahamas​In Force (9-17-2015)​Model 1  
Correction​​6-30-2014​Bahrain​​In Force (3-5-2018)​Model 1​​6-30-2014​Barbados​In Force (9-25-2015)​Model 1 
Correction​​​6-30-2014​Belarus​In Force (7-29-2015)​Model 1​​6-30-2014​Belgium​In Force (12-23-2016)​Model 1 
Related Agreement​Understanding​6-30-2014​Bermuda​In Force (8-19-2014)​Model 2​Understanding​6-30-2014​Brazil​In Force (6-26-2015)​Model 1​​6-30-2014​British Virgin Islands​In Force (7-13-2015)​Model 1​​6-30-2014​Bulgaria​In Force (6-30-2015)​Model 1​​6-30-2014​Cabo Verde​Signed (3-30-2021)​Model 1​​6-30-2014​Cambodia​In Force (12-23-2016)​Model 1​​11-30-2014​Canada​In Force (6-27-2014)​Model 1
Related Agreement​​6-30-2014​Cayman Islands​In Force (7-1-2014)​Model 1​​6-30-2014​Chile​Signed​Model 2​Understanding​​6-30-2014​China​Agreement in Substance​Model 1​​6-30-2014​Colombia​In Force (8-27-2015)​Model 1​Understanding​6-30-2014​Costa RicaIn Force (7-8-2019)

​Model 1
Related Agreement 1
Related Agreement 2

​​​6-30-2014
3-20-2019
8-24-2020​Croatia​In Force (12-27-2016)​Model 1 
Related Agreement​​6-30-2014​Curaçao​In Force (8-3-2016)​Model 1
Related Agreement​​6-30-2014​Cyprus​In Force (9-21-2015)​Model 1​Understanding​6-30-2014​Czech Republic​In Force (12-18-2014)​Model 1​Understanding​6-30-2014​Denmark​In Force (9-30-2015)​Model 1​​6-30-2014DominicaIn Force (8-12-2019)Model 1 6-30-2014​Dominican Republic​In Force (7-17-2019)​Model 1​​6-30-2014​Estonia​In Force (7-9-2014)​Model 1​​6-30-2014​Finland​In Force (2-20-2015)​Model 1​Understanding​6-30-2014​France​In Force (10-14-2014)​Model 1​Understanding​6-30-2014​Georgia​In Force (9-18-2015)​Model 1​​6-30-2014​Germany​In Force (12-11-2013)​Model 1​Understanding​6-30-2014​Gibraltar​In Force (9-17-2015)​Model 1​​6-30-2014​Greece​​In Force (12-13-2017)​Model 1​Understanding​11-30-2014​GreenlandIn Force (11-30-2018)Model 1​​​​6-30-2014​GrenadaIn Force (4-6-2018)Model 1​​​6-30-2014​Guernsey​In Force (8-26-2015)​Model 1​​6-30-2014​Guyana​In Force (9-29-2017)Model 1​​​6-30-2014​Haiti​Agreement in Substance​Model 1​​6-30-2014​Holy See​In Force (6-10-2015)​Model 1​11-30-2014​Honduras​In Force (2-19-2015)​Model 1​​6-30-2014​Hong Kong​In Force (7-6-2016)Model 2​Understanding​​6-30-2014​Hungary​In Force (7-16-2014)​Model 1

​Understanding 1

Understanding 2

​6-30-2014​Iceland​In Force (9-22-2015)​Model 1​Understanding11-30-2014​India​In Force (8-31-2015)​Model 1​Understanding​6-30-2014​Indonesia​Agreement in Substance​Model 1​​6-30-2014​Iraq​Agreement in Substance​Model 2​​6-30-2014​Ireland​In Force (4-2-2014)​Model 1
Related Agreement​​6-30-2014​Isle of Man​In Force (8-26-2015)​Model 1​​6-30-2014​Israel​In Force (8-29-2016)​Model 1
Related Agreement​Understanding​6-30-2014​Italy​In Force (8-17-2015)​Model 1​​6-30-2014​Jamaica​In Force (9-24-2015)​Model 1​​6-30-2014​Japan​In Effect (6-11-2013)​Model 2 
Related Arrangement​​​6-30-2014​Jersey​In Force (10-28-2015)​Model 1​​6-30-2014​KazakhstanIn Force (4-5-2022)​Model 1​​​11-30-2014​Kosovo​In Force (11-4-2015)​Model 1​​6-30-2014​Kuwait​In Force (1-28-2016)​Model 1​​6-30-2014​Latvia​In Force (12-15-2014)​Model 1​Understanding​6-30-2014​Liechtenstein​In Force (1-22-2015)​Model 1​Understanding​6-30-2014​Lithuania​In Force (10-7-2014)​Model 1​​6-30-2014​Luxembourg​In Force (7-29-2015)​Model 1 
Related Agreement​Understanding​6-30-2014​Macao​In Force (7-30-2021)​Model 2​​11-30-2014​Malaysia​In Force (10-3-2022)​Model 1​​6-30-2014​Malta​In Force (6-26-2014)​Model 1​​6-30-2014​Mauritius​In Force (8-29-2014)​Model 1​​6-30-2014​Mexico​In Force (4-10-2014)​Model 1​​6-30-2014​Moldova​In Force (1-21-2016)​Model 2​​​6-30-2014​Montenegro​In Force (3-28-2018)​Model 1​​6-30-2014​Montserrat​In Force (10-28-2016)​Model 1​​11-30-2014​Netherlands​In Force (4-9-2015)​Model 1
Related Agreement ​Understanding​6-30-2014​New Zealand​In Force (7-3-2014)​Model 1​Understanding​6-30-2014​Nicaragua​​Agreement in Substance​Model 2​​6-30-2014​Norway​In Force (1-27-2014)​Model 1​Understanding​6-30-2014​PanamaIn Force (10-25-2016)​Model 1​​6-30-2014​Paraguay​​Agreement in Substance​Model 2​​6-30-2014​Peru​Agreement in Substance​Model 1​​​6-30-2014​Philippines​Signed​Model 1​​11-30-2014​Poland​In Force (7-1-2015)​Model 1 
Correction​Understanding​6-30-2014​Portugal​In Force (8-10-2016)​Model 1​​6-30-2014​Qatar​In Force (6-23-2015)​Model 1​Understanding​6-30-2014​Romania​In Force (11-3-2015)​Model 1​​6-30-2014​San Marino​In Force (8-30-2016)​Model 2​Understanding​6-30-2014​Saudi Arabia​In Force (2-28-2017)​Model 1​Understanding​6-30-2014​SerbiaIn Force (1-8-2020)​Model 1​​6-30-2014​Seychelles​SignedModel 1​​​6-30-2014​Singapore

​Superseded
(in force 3-28-2015 to 12-31-2020)

In Force (1-1-2021)

​Model 1

Superseding Model 1

​​6-30-2014​Slovak Republic​In Force (11-9-2015)​Model 1​Understanding​6-30-2014​Slovenia​In Force (7-1-2014)​Model 1​​6-30-2014​South Africa​In Force (10-28-2014)​Model 1​Understanding​6-30-2014​South Korea​In Force (9-8-2016)​Model 1​Understanding​6-30-2014​Spain

​In Force (12-9-2013)

​Model 1

Related Agreement

​​6-30-2014​St. Kitts and Nevis​In Force (4-28-2016)​Model 1​​6-30-2014​St. Lucia​In Force (9-1-2016)​Model 1​​6-30-2014​St. Vincent and the Grenadines​In Force (5-13-2016)​Model 1​​6-30-2014​Sweden​In Force (3-1-2015)​Model 1​Understanding​6-30-2014​Switzerland​In Force (6-2-2014)​Model 2 
Related Agreement 1 
Correction 1 
Related Agreement 2 
Correction 2​Understanding 1  
Understanding 2
Understanding 3​​6-30-2014​Taiwan*​​SignedModel 2​​​6-30-2014​Thailand​Signed​Model 1​​6-30-2014​Trinidad and Tobago​In Force (9-22-2017)​Model 1​​​11-30-2014​Tunisia​In Force (9-9-2019)​Model 1​​11-30-2014​Turkey​In Force (6-14-2021)​Model 1​Understanding​6-30-2014​TurkmenistanIn Force (11-6-2017)​Model 1​​​6-30-2014​Turks and Caicos Islands​In Force (7-25-2016)​Model 1​​​6-30-2014​Ukraine​In Force (11-18-2019)​Model 1​​6-30-2014​United Arab Emirates​In Force (2-19-2016)​Model 1​Understanding​6-30-2014​United Kingdom​In Force (8-11-2014)​Model 1 
Related Agreement 1 
Related Agreement 2​​6-30-2014​UzbekistanIn Force (7-7-2017)​Model 1​​6-30-2014​Vietnam​In Force (7-7-2016)​Model 1​Understanding7-7-2016​TOTAL JURISDICTIONS​113​​​

*Consistent with the Taiwan Relations Act, the parties to the agreement are the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States.

 

Model Intergovernmental Agreements

Following the enactment of FATCA, Treasury published the Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA.

Model Agreements for Jurisdictions that Reached an Agreement in Substance on or before June 30, 2014:

Welcher Präsident ist auf dem 1 Dollar Schein?

1-Dollar-Schein: George Washington (1. US-Präsident) 2-Dollar-Schein: Thomas Jefferson (3. US-Präsident)

Wer ist auf der 1 Dollar Note zu sehen?

Berühmte Politiker auf Dollarnoten.

Was ist am 1.6 passiert?

1961: Die Schering AG bringt die Pille in Deutschland auf den Markt. 1980: In Atlanta, Georgia, nimmt mit Ted Turners Cable News Network CNN der erste reine Nachrichtensender seinen Betrieb auf. 1998: Die Europäische Zentralbank wird als Rechtsnachfolgerin des Europäischen Währungsinstituts gegründet.

Warum gibt es 1 Dollar Scheine?

Die ersten Dollar-Banknoten aus Papier wurden in den Jahren 1861/1862 in Umlauf gebracht, um den Sezessionskrieg zu finanzieren. Die Scheine wurden wegen ihrer Farbe „Greenbacks“ genannt und zeigten auf der Vorderseite Porträts berühmter Amerikaner.