Market leading insight for tax experts
View online issue

San Marino signs US FATCA IGA

printer Mail

San Marino has become the latest jurisdiction to officially sign a FATCA intergovernmental agreement (IGA) with the US, which is based on Model 2 IGA (No TIEA or DTC). San Marino had previously reached an agreement in substance for a Model 2 IGA (No TIEA or DTC) and has been treated by the US Treasury as having an IGA in effect from 30 June 2014. For the US Treasury’s most recent list of jurisdictions signing FATCA IGAs with the US, see

Issue: 1285
Categories: News