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)

Anguilla

Competent Authority Arrangement (FATCA)

Antigua and Barbuda

Competent Authority Arrangement (FATCA)

Australia

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-by-Country Reports

Austria

Tax Treatment of Certain Scholarships - March 1, 2005

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

Exchange Arrangement of Country-by-Country Reports

Bahamas

Competent Authority Arrangement (FATCA)

Bahrain Competent Authority Arrangement (FATCA)
Barbados

Competent Authority Arrangement (FATCA)

Belgium

Memorandum of Understanding Between the U.S. and Belgium - 2009

Arbitration Board Guidelines-2009

Limitation on Benefits - Equivalent Beneficiary - October 15, 2009

Agreement Identifying Pensions for Treaty Benefits - April 9, 2010

Tax Treatment of Fellowships - July 14, 2010

Agreement Regarding Taxes Imposed by Belgian Municipalities - May 2011

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

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

Bermuda Exchange Arrangement of Country-by-Country Reports
Brazil

Exchange Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

British Virgin Islands

Competent Authority Arrangement (FATCA)

Bulgaria

Competent Authority Arrangement (FATCA)

Cambodia

Competent Authority Arrangement (FATCA)

Canada

Competent Authority Mutual Agreement

Memorandum of Understanding

Exchange Arrangement of Country-By-Country Reports

Arbitration Board Operating Guidelines

Cayman Islands

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-by-Country Reports

China

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

Colombia

Competent Authority Arrangement (FATCA)

Exchange  Arrangement of Country-by- Country Reports

Costa Rica

Competent Authority Arrangement (FATCA)

Croatia

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

Curacao

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

Cyprus

Competent Authority Arrangement (FATCA)

Czech Republic

Competent Authority Arrangement FATCA)

Exchange Arrangement of Country-By-Country Reports

Denmark

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country‐By‐Country Reports

IGA Annex II (FATCA)

Dominica Competent Authority Arrangement FATCA)
Dominican Republic

Competent Authority Arrangement (FATCA)

Estonia, Republic of

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By Country Reports

Finland

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

France

Competent Authority Arrangement (FATCA)

Georgia

Competent Authority Arrangement (FATCA)

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

Competent Authority Arrangement (FATCA)

Gibraltar

Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

Greece

Exchange Arrangement of Country-By-Country Reports

Competent Authority Arrangement (FATCA)

Greenland Competent Authority Arrangement (FATCA)
Grenada Competent Authority Arrangement (FATCA)
Guernsey

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country‐By‐Country Reports

Guyana

Competent Authority Arrangement (FATCA)

Holy See

Competent Authority Arrangement (FATCA)

Honduras Competent Authority Arrangement (FATCA)
Hungary

Exchange Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

Iceland

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By Country Reports

India

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

Competent Authority Arrangement (FATCA)

Indonesia Exchange Arrangement of Country-by-Country Reports
Ireland

Exchange Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

Competent Authority Agreement regarding the income received by Irish unit holders in a Common Contractual Fund - February 9, 2006

IGA Annex II Update (FATCA)

Isle of Man

Competent Authority Arrangement (FATCA)

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

Israel Competent Authority Arrangement (FATCA)
Italy

Competent Authority Arrangement Regarding Article 19 (Government Service)

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-by-Country Reports

Jamaica

Exchange Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

Japan

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

Exchange Arrangement of Country-by-Country Reports

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

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

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

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

Exchange Arrangement  of Country-by-Country Reports

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

Kosovo

Competent Authority Arrangement (FATCA)

Kuwait Competent Authority Arrangement (FATCA)
Latvia

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

Liechtenstein

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-by-Country Reports

Lithuania Exchange Arrangement of Country-by-Country Reports
Luxembourg

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

Competent Authority Arrangement (FATCA)

Exchange Arrangement  of Country-By-Country Reports

Malta

Exchange Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

Mauritius

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-by-Country Reports

Mexico

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

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

Exchange Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

Monaco

Exchange Arrangement of Country-by-Country Reports

Montserrat Competent Authority Arrangement (FATCA)
Netherlands

Administrative Arrangements for Mutual Agreement Procedure - October 7, 2003

Pensions Investing Through Hybrid entities. March 21, 2003

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

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

IGA Annex II (FATCA)

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

Competent Authority Arrangement (FATCA)

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)

Exchange Arrangement of Country‐By‐Country Reports

Norway

Agreement Regarding Offshore Activities - February 2013

Eligibility of Fiscally Transparent Entities for Treaty Benefits - January 2013

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

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

Panama

Competent Authority Arrangement (FATCA)

Philippines

Competent Authority Arrangement (FATCA)

Poland

Exchange Arrangement of Country-by-Country Reports

Competent Authority Arrangement (FATCA)

Portugal

Exchange Arrangement of Country-By-Country Reports

Competent Authority Arrangement (FATCA)

Qatar

Competent Authority Arrangement (FATCA)

Romania

Competent Authority Arrangement (FATCA)

Saint Kitts and Nevis Competent Authority Arrangement (FATCA)
Saint Lucia

Competent Authority Arrangement (FATCA)

Saudi Arabia

Competent Authority Arrangement (FATCA)

Slovak Republic

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

Slovenia

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-by-Country Reports

South Africa

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-by-Country Reports

Spain

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

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

IGA Annex II (FATCA)

St. Vincent and the Grenadines

Competent Authority Arrangement (FATCA)

Sweden

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

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

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

Pension Plans for Tax Treaty Benefits - May 6, 2021

Guidance on Treaty Benefits - August 22, 2003

Turkey

Competent Authority Arrangement (FATCA)

Turks and Caicos Islands

Competent Authority Arrangement (FATCA)

United Arab Emirates

Competent Authority Arrangement (FATCA)

United Kingdom

Agreement defining the term "First Notification" under Treaty Article 26(1) - September 12, 2007

Agreement Regarding Dual Consolidated Loss Rules - October 6, 2006

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

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

Competent Authority Arrangement (FATCA)

Exchange Arrangement of Country-By-Country Reports

IGA Annex II (FATCA)

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

Competent Authority Arrangement Regarding USMCA - July 26, 2021

Uzbekistan Competent Authority Arrangement (FATCA)
Vietnam

Competent Authority Arrangement (FATCA)

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

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References/Related Topics