IRS Issues Additional Guidance on Unsigned FATCA IGAs | Practical Law
The IRS issued additional guidance for jurisdictions that are treated as if they had a FATCA intergovernmental agreement (IGA) in effect under IRS Announcement 2014-17, but do not sign the IGA before December 31, 2014, and issued guidance for jurisdictions that reached an agreement in substance on an IGA after June 30, 2014.