Competent Authority Arrangements

 

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 - Austria
Bahamas - Bulgaria
Cambodia - Czech Republic
Denmark - Dominican Republic
Estonia - France
Georgia - Guyana
Holy See - Hungary
Iceland - Italy
Jamaica - Jersey
Kazakhstan - Kuwait
Latvia - Luxembourg
Malta - Montserrat
Netherlands - Norway
Panama - Portugal
Qatar - Romania
Saint Kitts and Nevis - Switzerland
Turkey - Turks and Caicos Islands
United 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

Australia

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-by-Country Reports PDF

Austria

Tax Treatment of Certain Scholarships - March 1, 2005 PDF

Taxing Deferred Payments to U.S. Citizens Residing in Austria - August 27, 2003 PDF

Exchange Arrangement of Country-by-Country Reports PDF

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, 2009 PDF

Agreement Identifying Pensions for Treaty Benefits - April 9, 2010 PDF

Tax Treatment of Fellowships - July 14, 2010 PDF

Agreement Regarding Taxes Imposed by Belgian Municipalities - May 2011

Belgium Competent Authority Agreement - Profit Attribution -July 16, 2013 PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

Bermuda Exchange Arrangement of Country-by-Country Reports PDF
Brazil

Exchange Arrangement of Country-by-Country Reports PDF

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 Agreement PDF

Memorandum of Understanding PDF

Exchange Arrangement of Country-By-Country Reports PDF

Arbitration Board Operating Guidelines PDF

Cayman Islands

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-by-Country Reports PDF

China

MAP agreement Treaty Article 19-Professors and Teachers - November 24, 2010 PDF

Colombia

Competent Authority Arrangement (FATCA) PDF

Exchange  Arrangement of Country-by- Country Reports PDF

Costa Rica

Competent Authority Arrangement (FATCA) PDF

Croatia

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

Curacao

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

Cyprus

Competent Authority Arrangement (FATCA) PDF

Czech Republic

Competent Authority Arrangement FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

Denmark

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country‐By‐Country Reports PDF

IGA Annex II (FATCA) PDF

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 Reports PDF

Finland

Competent Authority Arrangement Regarding USMCA (October 24, 2021) PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

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, 2009 PDF

Competent Authority Arrangement (FATCA) PDF

Gibraltar

Arrangement of Country-by-Country Reports PDF

Competent Authority Arrangement (FATCA) PDF

Greece

Exchange Arrangement of Country-By-Country Reports PDF

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 Reports PDF

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 Reports PDF

Competent Authority Arrangement (FATCA) PDF

Iceland

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By Country Reports PDF

India

Memorandum Of Understanding Regarding Deferment Of Assessment And/Or Suspension Of Collection Of Taxes During Mutual Agreement Procedure - September 25, 2002 PDF

Competent Authority Arrangement (FATCA) PDF

Indonesia Exchange Arrangement of Country-by-Country Reports PDF
Ireland

Exchange Arrangement of Country-by-Country Reports PDF

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

Competent Authority Arrangement Between the Competent Authorities of the United States of America and the Isle of Man PDF

Israel Competent Authority Arrangement (FATCA) PDF
Italy

Competent Authority Arrangement Regarding Article 19 (Government Service) PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-by-Country Reports PDF

Jamaica

Exchange Arrangement of Country-by-Country Reports PDF

Competent Authority Arrangement (FATCA) PDF

Japan

Implementing arrangement for the arbitration process in paragraphs 5, 6 and 7 of Article 25 of the Convention PDF

Exchange Arrangement of Country-by-Country Reports PDF

Guidance regarding the Commencement of Application of the new Tax Convention between the United States and Japan - June 23, 2004 PDF

The Competent Authorities of the United States and Japan Agree to the following Guidelines concerning the meaning of the term Investment Bank - December 27, 2005 PDF

Memorandum of Understanding - First Publication Concerning Notification of Self-Certification of U.S. and Japanese Resident Investment Banks - March 3, 2006 PDF

Jersey Exchange Arrangement  of Country-By Country Reports PDF
Kazakhstan Competent Authority Arrangement on Fiscally Transparent Entities PDF
Korea, Republic of

Exchange Arrangement  of Country-by-Country Reports PDF

Competent Authority Arrangement Regarding the Interpretation of Article 3 (Fiscal Domicile) of the Income Tax Convention PDF

Kosovo

Competent Authority Arrangement (FATCA) PDF

Kuwait Competent Authority Arrangement (FATCA) PDF
Latvia

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

Liechtenstein

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-by-Country Reports PDF

Lithuania Exchange Arrangement of Country-by-Country Reports PDF
Luxembourg

Interpretation of Tax Treaty’s Transition Rules - November 09, 2001 PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement  of Country-By-Country Reports PDF

Malta

Exchange Arrangement of Country-by-Country Reports PDF

Competent Authority Arrangement (FATCA) PDF

Mauritius

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-by-Country Reports PDF

Mexico

Mutual Agreement Regarding Eligibility of Fiscally Transparent Entities to Benefits -  August 26, 2005 PDF

Mutual Agreement Regarding Eligibility of Fiscally Transparent Entities to Benefits - December 22, 2005 PDF

Exchange Arrangement of Country-by-Country Reports PDF

Competent Authority Arrangement (FATCA) PDF

Monaco

Exchange Arrangement of Country-by-Country Reports PDF

Montserrat Competent Authority Arrangement (FATCA) PDF
Netherlands

Administrative Arrangements for Mutual Agreement Procedure - October 7, 2003 PDF

Pensions Investing Through Hybrid entities. March 21, 2003 PDF

Pensions Agreement modified to eliminate Dutch "Qualification" Certification - March 30, 2010 PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

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, 2005 PDF

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 Reports PDF

Norway

Agreement Regarding Offshore Activities - February 2013 PDF

Eligibility of Fiscally Transparent Entities for Treaty Benefits - January 2013 PDF

U.S. - Norway - Source of Remuneration for Government Services and Social Security Payments - December 2012 PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

Panama

Competent Authority Arrangement (FATCA) PDF

Philippines

Competent Authority Arrangement (FATCA) PDF

Poland

Exchange Arrangement of Country-by-Country Reports PDF

Competent Authority Arrangement (FATCA) PDF

Portugal

Exchange Arrangement of Country-By-Country Reports PDF

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

Slovak Republic

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

Slovenia

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-by-Country Reports PDF

South Africa

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-by-Country Reports PDF

Spain

Agreement Regarding Eligibility of Benefits to Fiscally Transparent Entities - February 15, 2006 PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

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 Reports PDF

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 Income PDF

References to NAFTA upon entry into force of USMCA - June 25, 2020 PDF

Pension Plans for Tax Treaty Benefits - May 6, 2021 PDF

Guidance on Treaty Benefits - August 22, 2003

Turkey

Competent Authority Arrangement (FATCA) PDF

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, 2007 PDF

Agreement Regarding Dual Consolidated Loss Rules - October 6, 2006 PDF

Agreement Identifies U.K. Pension Arrangements for Tax Treaty Benefits - April 13, 2005 PDF

New Administrative Arrangements for Mutual Agreement Procedure - November 13, 2000 PDF

Competent Authority Arrangement (FATCA) PDF

Exchange Arrangement of Country-By-Country Reports PDF

IGA Annex II (FATCA) PDF

Competent Authority Arrangement Regarding United Kingdom Withdrawal from the EU - July 26, 2021 PDF

Competent Authority Arrangement Regarding USMCA - July 26, 2021 PDF

Uzbekistan Competent Authority Arrangement (FATCA) PDF
Vietnam

Competent Authority Arrangement (FATCA) PDF

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Territory Arrangement
American Samoa Tax Implementation Agreement PDF
Guam Agreement on Coordination of Tax Administration PDF
Northern Mariana Islands Tax Coordination Agreement PDF
Puerto Rico Tax Coordination Agreement PDF
U.S. Virgin Islands Tax Implementation Agreement PDF

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References/Related Topics