Jurisdiction Status Model Date Jurisdiction is treated as having an IGA in Effect
ALGERIA Signed 1 6/30/2014
ANGOLA Signed 1 11/30/2014
ANGUILLA Agreement in Substance 1 6/30/2014
ANTIGUA AND BARBUDA Agreement in Substance 1 6/30/2014
ARMENIA Agreement in Substance 2 6/30/2014
AUSTRALIA In force (6/30/2014) 1 6/30/2014
AUSTRIA In force (12/9/2014) 2 6/30/2014
AZERBAIJAN In force (11/5/2015) 1 6/30/2014
BAHAMAS In force (9/17/2015) 1 6/30/2014
BAHRAIN Agreement in substance 1 6/30/2014
BARBADOS In force (9/25/2015) 1 6/30/2014
BELARUS In force (7/29/2015) 1 6/30/2014
BELGIUM Signed 1 6/30/2014
BERMUDA In force (8/19/2014) 2 6/30/2014
BRAZIL In force (6/26/2015) 1 6/30/2014
BRITISH VIRGIN ISLANDS In force (7/13/2015) 1 6/30/2014
BULGARIA In force (6/30/2015) 1 6/30/2014
CABO VERDE Agreement in Substance 1 6/30/2014
CAMBODIA Signed 1 11/30/2014
CANADA In force (6/27/2014) 1 6/30/2014
CAYMAN ISLANDS In force (7/1/2014) 1 6/30/2014
CHILE Signed 2 6/30/2014
CHINA Agreement in substance 1 6/30/2014
COLOMBIA In force (8/27/2015) 1 6/30/2014
COSTA RICA Signed 1 6/30/2014
CROATIA Signed 1 6/30/2014
CURAÇAO In force (8/3/2016) 1 6/30/2014
CYPRUS In force (9/21/2015) 1 6/30/2014
CZECH REPUBLIC In force (12/18/2014) 1 6/30/2014
DENMARK In force (9/30/2015) 1 6/30/2014
DOMINCA Agreement in substance 1 6/30/2014
DOMINICAN REPUBLIC Agreement in substance 1 6/30/2014
ESTONIA In force (7/9/2014) 1 6/30/2014
FINLAND In force (2/20/2015) 1 6/30/2014
FRANCE In force (10/14/2014) 1 6/30/2014
GEORGIA Signed 1 6/30/2014
GERMANY In force (12/11/2013) 1 6/30/2014
GIBRALTAR In force (9/17/2015) 1 6/30/2014
GREECE Agreement in substance 1 11/30/2014
GREENLAND Agreement in substance 1 6/30/2014
GRENADA Agreement in substance 1 6/30/2014
GUERNSEY In force (8/26/2015) 1 6/30/2014
GUYANA Agreement in substance 1 6/30/2014
HAITI Agreement in Substance 1 6/30/2014
HOLY SEE In force (6/10/2015) 1 11/30/2014
HONDURAS In force (2/19/2015) 1 6/30/2014
HONG KONG In force (7/6/2016) 2 6/30/2014
HUNGARY In force (7/16/2014) 1 6/30/2014
ICELAND In force (9/22/2015) 1 11/30/2014
INDIA In force (8/31/2015) 1 6/30/2014
INDONESIA Agreement in substance 1 6/30/2014
IRAQ Agreement in substance 2 6/30/2014
IRELAND In force (4/2/2014) 1 6/30/2014
ISLE OF MAN In force (8/26/2015) 1 6/30/2014
ISRAEL Signed 1 6/30/2014
ITALY In force (8/17/2015) 1 6/30/2014
JAMAICA In force (9/24/2015) 1 6/30/2014
JAPAN In effect (6/11/2013) 2 6/30/2014
JERSEY In force (10/28/2015) 1 6/30/2014
KAZAKHSTAN Agreement in Substance 1 11/30/2014
KOSOVO In force (11/4/2015) 1 6/30/2014
KUWAIT In force (1/28/2016) 1 6/30/2014
LATVIA In force (12/15/2014) 1 6/30/2014
LIECHTENSTEIN In force (1/22/2015) 1 6/30/2014
LITHUANIA In force (10/7/2014) 1 6/30/2014
LUXEMBOURG In force (7/29/2015) 1 6/30/2014
MACAO Agreement in substance 2 11/30/2014
MALAYSIA Agreement in substance 1 6/30/2014
MALTA In force (6/26/2014) 1 6/30/2014
MAURITIUS In force (8/29/2014) 1 6/30/2014
MEXICO In force (4/10/2014) 1 6/30/2014
MOLDOVA In force (1/21/2016) 2 6/30/2014
MONTENEGRO Agreement in substance 1 6/30/2014
MONTSERRAT Signed 1 11/30/2014
NETHERLANDS In force (4/9/2015) 1 6/30/2014
NEW ZEALAND In force (7/3/2014) 1 6/30/2014
NICARAGUA Agreement in substance 2 6/30/2014
NORWAY In force (1/27/2014) 1 6/30/2014
PANAMA Signed 1 6/30/2014
PARAGUAY Agreement in substance 2 6/30/2014
PERU Agreement in substance 1 6/30/2014
PHILIPPINES Signed 1 11/30/2014
POLAND In force (7/1/2015) 1 6/30/2014
PORTUGAL Signed 1 6/30/2014
QATAR In force (6/23/2015) 1 6/30/2014
ROMANIA In force (11/3/2015) 1 6/30/2014
SAN MARINO In force (8/30/2016) 2 6/30/2014
SAUDI ARABIA Agreement in substance 1 6/30/2014
SERBIA Agreement in substance 1 6/30/2014
SEYCHELLES Agreement in substance 1 6/30/2014
SINGAPORE In force (3/28/2015) 1 6/30/2014
SLOVAK REPUBLIC In force (11/9/2015) 1 6/30/2014
SLOVENIA In force (7/1/2014) 1 6/30/2014
SOUTH AFRICA In force (10/28/2014) 1 6/30/2014
SOUTH KOREA In force (9/8/2016) 1 6/30/2014
SPAIN In force (12/9/2013) 1 6/30/2014
ST. KITTS AND NEVIS In force (4/28/2016) 1 6/30/2014
ST. LUCIA Signed 1 6/30/2014
ST. VINCENT AND THE GRENADINES In force (5/13/2016) 1 6/30/2014
SWEDEN In force (3/1/2015) 1 6/30/2014
SWITZERLAND In force (6/2/2014) 2 6/30/2014
TAIWAN Agreement in substance 2 6/30/2014
THAILAND Signed 1 6/30/2014
TRINIDAD AND TOBAGO Signed 1 11/30/2014
TUNISIA Agreement in substance 1 11/30/2014
TURKEY Signed 1 6/30/2014
TURKMENISTAN Agreement in Substance 1 6/30/2014
TURKS AN CAICOS ISLANDS In force (7/25/2016) 1 6/30/2014
UKRAINE Agreement in Substance 1 6/30/2014
UNITED ARAB EMIRATES Signed 1 6/30/2014
UNITED KINGDOM In force (8/11/2014) 1 6/30/2014
UZBEKISTAN Signed 1 6/30/2014
VIETNAM In force (7/7/2016) 1 7/7/2016

 

* Not treated as in effect.  See Treas. Reg. §1.1471-1(b)(78).  Financial institutions cannot be treated as covered by a Model 1 IGA (including for withholding or registration purposes) until the IGA has entered into force.

 

MODEL INTERGOVERNMENTAL AGREEMENTS FOR JURISDICTIONS THAT REACHED AN AGREEMENT IN SUBSTANCE ON OR BEFORE JUNE 30, 2014:

 

 

MODEL AGREEMENTS FOR JURISDICTIONS THAT REACHED AN AGREEMENT IN SUBSTANCE ON OR AFTER JULY 1, 2014

 

 

NOTIFICATION OF MORE FAVORABLE TERMS:


 

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