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USA FATCA Intergovernmental Agreement

19 June 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The page on Exchange of Information Agreements has been restructured to accommodate the USA/FATCA Intergovernmental Agreement and distinguish between the different categories of exchange of information agreements.

This intergovernmental agreement (IGA) between the USA and the RSA has been signed on 9 June 2014 in Pretoria, but still needs to be ratified and published in the Government Gazette.

This IGA was concluded under the provisions of the double taxation agreement (DTA) that exists between the USA and the RSA since 1997.

Read more about how this works on Automatic Exchange of Information.

The Intergovernmental Agreement (IGA), its Annexes and the Memorandum of Understanding are included in the same document.

For more information, refer to the Media Releases for 3 April 2014 and 9 June 2014.


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