US FATCA – Agreement Model 2

14 November 2012

 

The United States Treasury Department released a second model agreement on FATCA.

 

The second model agreement supplements direct reporting under FATCA by foreign financial institutions (FFIs) by adding the exchange of information between the respective governments, but only on request.

 

The Model Intergovernmental Agreement (Model 2) is available here:

Model 2 Agreement to Implement FATCA

 

Please find more details following the link.