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Thursday, November 1, 2012
Volume:
28
Issue:
11
Abstract:
On September 14, 2012, the United States and United Kingdom announced the conclusion of the first intergovernmental agreement to improve international tax compliance and implement the Foreign Account Tax Compliance Act (“FATCA”).1
1 Agreement Between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland to Improve International Tax Compliance and to Implement FATCA, September 14, 2012.