| Algeria | Competent Authority Arrangement (FATCA) PDF |
| Anguilla | Competent Authority Arrangement (FATCA) PDF |
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| Antigua and Barbuda | Competent Authority Arrangement (FATCA) PDF |
| Argentina | Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-by-Country Reports 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 - Aug. 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 - Oct. 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 | Competent Authority Arrangement Regarding Spontaneous EOI PDF 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 Exchange Arrangement of Country-by-Country Reports 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 - Nov. 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 References to NAFTA upon entry into force of USMCA – June 21, 2023 PDF Pension Plans for Tax Treaty Benefits – March 25, 2025 PDF |
| Dominica | Competent Authority Arrangement (FATCA) PDF |
| Dominican Republic | Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-By-Country Reports PDF |
| Estonia, Republic of | Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-By Country Reports PDF |
| Finland | Competent Authority Arrangement Regarding USMCA (Oct. 24, 2021) PDF Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-By-Country Reports PDF |
| France | Competent Authority Arrangement (FATCA) PDF IGA Annex II (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 Oct. 1, 2009 PDF Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-by-Country Reports 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 | Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-by-Country Reports PDF Exchange Arrangement of Country-by-Country Reports – Dec. 11, 2024 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 - Sept. 25, 2002 PDF Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-by-Country Reports 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 - Feb. 9, 2006 IGA Annex II Update (FATCA) PDF |
| Isle of Man | Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-by-Country Reports PDF |
| Israel | Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-by-Country Reports 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 - Dec. 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 - Nov. 9, 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 Competent Authority Arrangement Regarding Pension Funds 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 - Aug. 26, 2005 PDF Mutual Agreement Regarding Eligibility of Fiscally Transparent Entities to Benefits - Dec. 22, 2005 PDF Exchange Arrangement of Country-by-Country Reports PDF Competent Authority Arrangement (FATCA) PDF References to NAFTA upon entry into force of USMCA – June 21, 2023 PDF |
| Monaco | Exchange Arrangement of Country-by-Country Reports PDF |
| Montserrat | Competent Authority Arrangement (FATCA) PDF |
| Netherlands | Administrative Arrangements for Mutual Agreement Procedure - Oct. 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 - Sept. 4, 2007 |
| New Zealand | Mutual Agreement Regarding Treatment of Income Derived Through Certain Fiscally Transparent Entities - Feb. 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 | Competent Authority Arrangement Regarding Treaty Benefits PDF 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 |
| Serbia | Competent Authority Arrangement (FATCA) PDF |
| Singapore | Exchange Arrangement of Country-by-Country Reports 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 - Feb. 15, 2006 PDF Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-By-Country Reports PDF IGA Annex II (FATCA) PDF Implementing arrangement for the arbitration process in paragraphs 5 and 6 of Article 26 of the Convention 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 Pension Plans for Tax Treaty Benefits - Dec. 5, 2024 PDF Guidance on Treaty Benefits - Aug. 22, 2003 |
| Thailand | Competent Authority Arrangement (FATCA) PDF |
| Turkey | Competent Authority Arrangement (FATCA) PDF Exchange Arrangement of Country-by-Country Reports 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) - Sept. 12, 2007 PDF Agreement Regarding Dual Consolidated Loss Rules - Oct. 6, 2006 PDF Agreement Identifies U.K. Pension Arrangements for Tax Treaty Benefits - April 13, 2005 New Administrative Arrangements for Mutual Agreement Procedure - Nov. 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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