A Competent Authority Arrangement is a bilateral agreement between the United States and the treaty partner to clarify or interpret treaty provisions. Competent Authority Arrangements also exist between the United States Internal Revenue Service and each United States Territory and Commonwealth tax agency to address issues of interest to the respective jurisdictions (at the end of this page). The Competent Authority Arrangements for purposes of Country-by-Country exchange can be found separately on the Jurisdiction Status Table page. Find a Country: Algeria - AustriaBahamas - BulgariaCambodia - Czech RepublicDenmark - Dominican RepublicEstonia - FranceGeorgia - GuyanaHoly See - HungaryIceland - ItalyJamaica - Jersey Kazakhstan - KuwaitLatvia - LuxembourgMalta - MontserratNetherlands - NorwayPanama - PortugalQatar - RomaniaSaint Kitts and Nevis - SwitzerlandTurkey - Turks and Caicos IslandsUnited Arab Emirates - Vietnam Search by Territory:American Samoa - U.S. Virgin Islands Country General Arrangements/Automatic Exchange of Information Arrangements Algeria Competent Authority Arrangement (FATCA)PDF Anguilla Competent Authority Arrangement (FATCA)PDF Antigua and Barbuda Competent Authority Arrangement (FATCA)PDF Argentina Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Australia Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Austria Tax Treatment of Certain Scholarships - March 1, 2005PDF Taxing Deferred Payments to U.S. Citizens Residing in Austria - August 27, 2003PDF Exchange Arrangement of Country-by-Country ReportsPDF Bahamas Competent Authority Arrangement (FATCA)PDF Bahrain Competent Authority Arrangement (FATCA)PDF Barbados Competent Authority Arrangement (FATCA)PDF Belgium Memorandum of Understanding Between the U.S. and Belgium - 2009 Arbitration Board Guidelines-2009 Limitation on Benefits - Equivalent Beneficiary - October 15, 2009PDF Agreement Identifying Pensions for Treaty Benefits - April 9, 2010PDF Tax Treatment of Fellowships - July 14, 2010PDF Agreement Regarding Taxes Imposed by Belgian Municipalities - May 2011 Belgium Competent Authority Agreement - Profit Attribution -July 16, 2013PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Bermuda Exchange Arrangement of Country-by-Country ReportsPDF Brazil Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF British Virgin Islands Competent Authority Arrangement (FATCA)PDF Bulgaria Competent Authority Arrangement (FATCA)PDF Cambodia Competent Authority Arrangement (FATCA)PDF Canada Competent Authority Mutual AgreementPDF Memorandum of UnderstandingPDF Exchange Arrangement of Country-By-Country ReportsPDF Arbitration Board Operating GuidelinesPDF Cayman Islands Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF China MAP agreement Treaty Article 19-Professors and Teachers - November 24, 2010PDF Colombia Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by- Country ReportsPDF Costa Rica Competent Authority Arrangement (FATCA)PDF Croatia Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Curacao Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Cyprus Competent Authority Arrangement (FATCA)PDF Czech Republic Competent Authority Arrangement FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Denmark Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country‐By‐Country ReportsPDF IGA Annex II (FATCA)PDF References to NAFTA upon entry into force of USMCA – June 21, 2023PDF Dominica Competent Authority Arrangement FATCA)PDF Dominican Republic Competent Authority Arrangement (FATCA)PDF Estonia, Republic of Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By Country ReportsPDF Finland Competent Authority Arrangement Regarding USMCA (October 24, 2021)PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF France Competent Authority Arrangement (FATCA)PDF Georgia Competent Authority Arrangement (FATCA)PDF Germany Memorandum of Understanding between the U.S. and Germany Agreement on Pensions - signed March 19, 2012 Mutual Agreement Regarding Taxation of Certain Consular Employees October 1, 2009PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Gibraltar Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Greece Exchange Arrangement of Country-By-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Greenland Competent Authority Arrangement (FATCA)PDF Grenada Competent Authority Arrangement (FATCA)PDF Guernsey Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country‐By‐Country ReportsPDF Guyana Competent Authority Arrangement (FATCA)PDF Holy See Competent Authority Arrangement (FATCA)PDF Honduras Competent Authority Arrangement (FATCA)PDF Hungary Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Iceland Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By Country ReportsPDF India Memorandum Of Understanding Regarding Deferment Of Assessment And/Or Suspension Of Collection Of Taxes During Mutual Agreement Procedure - September 25, 2002PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Indonesia Exchange Arrangement of Country-by-Country ReportsPDF Ireland Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Competent Authority Agreement regarding the income received by Irish unit holders in a Common Contractual Fund - February 9, 2006 IGA Annex II Update (FATCA)PDF Isle of Man Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Israel Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Italy Competent Authority Arrangement Regarding Article 19 (Government Service)PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Jamaica Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Japan Implementing arrangement for the arbitration process in paragraphs 5, 6 and 7 of Article 25 of the ConventionPDF Exchange Arrangement of Country-by-Country ReportsPDF Guidance regarding the Commencement of Application of the new Tax Convention between the United States and Japan - June 23, 2004PDF The Competent Authorities of the United States and Japan Agree to the following Guidelines concerning the meaning of the term Investment Bank - December 27, 2005PDF Memorandum of Understanding - First Publication Concerning Notification of Self-Certification of U.S. and Japanese Resident Investment Banks - March 3, 2006PDF Jersey Exchange Arrangement of Country-By Country ReportsPDF Kazakhstan Competent Authority Arrangement on Fiscally Transparent EntitiesPDF Korea, Republic of Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement Regarding the Interpretation of Article 3 (Fiscal Domicile) of the Income Tax ConventionPDF Kosovo Competent Authority Arrangement (FATCA)PDF Kuwait Competent Authority Arrangement (FATCA)PDF Latvia Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Liechtenstein Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Lithuania Exchange Arrangement of Country-by-Country ReportsPDF Luxembourg Interpretation of Tax Treaty’s Transition Rules - November 09, 2001PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Malta Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Competent Authority Arrangement Regarding Pension FundsPDF Mauritius Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Mexico Mutual Agreement Regarding Eligibility of Fiscally Transparent Entities to Benefits - August 26, 2005PDF Mutual Agreement Regarding Eligibility of Fiscally Transparent Entities to Benefits - December 22, 2005PDF Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF References to NAFTA upon entry into force of USMCA – June 21, 2023PDF Monaco Exchange Arrangement of Country-by-Country ReportsPDF Montserrat Competent Authority Arrangement (FATCA)PDF Netherlands Administrative Arrangements for Mutual Agreement Procedure - October 7, 2003PDF Pensions Investing Through Hybrid entities. March 21, 2003PDF Pensions Agreement modified to eliminate Dutch "Qualification" Certification - March 30, 2010PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF IGA Annex II (FATCA)PDF Qualification of Certain Pension and Other Employee Benefit Arrangements - September 4, 2007 New Zealand Mutual Agreement Regarding Treatment of Income Derived Through Certain Fiscally Transparent Entities - February 10, 2005PDF Competent Authority Arrangement (FATCA)PDF Competent Authority Arrangement Regarding Meaning of the Term “Resident in New Zealand” under the IGA for a Financial Institution that is a Trust (other than a Unit Trust)PDF Exchange Arrangement of Country‐By‐Country ReportsPDF Norway Agreement Regarding Offshore Activities - February 2013PDF Eligibility of Fiscally Transparent Entities for Treaty Benefits - January 2013PDF U.S. - Norway - Source of Remuneration for Government Services and Social Security Payments - December 2012PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Panama Competent Authority Arrangement (FATCA)PDF Philippines Competent Authority Arrangement (FATCA)PDF Poland Exchange Arrangement of Country-by-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Portugal Exchange Arrangement of Country-By-Country ReportsPDF Competent Authority Arrangement (FATCA)PDF Qatar Competent Authority Arrangement (FATCA)PDF Romania Competent Authority Arrangement (FATCA)PDF Saint Kitts and Nevis Competent Authority Arrangement (FATCA)PDF Saint Lucia Competent Authority Arrangement (FATCA)PDF Saudi Arabia Competent Authority Arrangement (FATCA)PDF Serbia Competent Authority Arrangement (FATCA)PDF Singapore Exchange Arrangement of Country-by-Country ReportsPDF Slovak Republic Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Slovenia Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF South Africa Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Spain Agreement Regarding Eligibility of Benefits to Fiscally Transparent Entities - February 15, 2006PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF IGA Annex II (FATCA)PDF St. Vincent and the Grenadines Competent Authority Arrangement (FATCA)PDF Sweden Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF Switzerland Implementing Arrangement Regarding Paragraphs 6 and 7 of Article 25 of the Convention between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on IncomePDF References to NAFTA upon entry into force of USMCA - June 25, 2020PDF Pension Plans for Tax Treaty Benefits - May 6, 2021PDF Guidance on Treaty Benefits - August 22, 2003 Turkey Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-by-Country ReportsPDF Turks and Caicos Islands Competent Authority Arrangement (FATCA)PDF United Arab Emirates Competent Authority Arrangement (FATCA)PDF United Kingdom Agreement defining the term "First Notification" under Treaty Article 26(1) - September 12, 2007PDF Agreement Regarding Dual Consolidated Loss Rules - October 6, 2006PDF Agreement Identifies U.K. Pension Arrangements for Tax Treaty Benefits - April 13, 2005PDF New Administrative Arrangements for Mutual Agreement Procedure - November 13, 2000PDF Competent Authority Arrangement (FATCA)PDF Exchange Arrangement of Country-By-Country ReportsPDF IGA Annex II (FATCA)PDF Competent Authority Arrangement Regarding United Kingdom Withdrawal from the EU - July 26, 2021PDF Competent Authority Arrangement Regarding USMCA - July 26, 2021PDF Uzbekistan Competent Authority Arrangement (FATCA)PDF Vietnam Competent Authority Arrangement (FATCA)PDF Back to Top Territory Arrangement American Samoa Tax Implementation AgreementPDF Guam Agreement on Coordination of Tax AdministrationPDF Northern Mariana Islands Tax Coordination AgreementPDF Puerto Rico Tax Coordination AgreementPDF U.S. Virgin Islands Tax Implementation AgreementPDF Back to Top References/Related Topics Tax Treaties
