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> Accueil > Actualités > Mars 2014 > FATCA: agreement between Luxembourg and the United States on the substance of the future FATCA IGA model 1

FATCA: agreement between Luxembourg and the United States on the substance of the future FATCA IGA model 1

Vers le niveau supérieur

On 27 February 2014, the Luxembourg and United States negotiating teams have agreed on the substance of the future Model 1 Agreement between the Government of the Grand Duchy of Luxembourg and the Government of the United States of America to Improve International Tax Compliance and with respect to the United States information reporting provisions commonly known as the Foreign Account Tax Compliance Act (FATCA).

With the English text version finalized, the two sides will now validate the French version of their agreement in order to allow for the signature of the IGA by both sides as soon as possible, followed, on the Luxembourg side, by the procedure of parliamentary approval.

Regarding the automatic exchange of information in general, Luxembourg welcomes the recent conclusion of work at the OECD aiming at the creation of a true global standard to ensure a level playing field among all major financial centers in the world.



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