INTERNATIONAL TAX PLAZA - The FATCA Agreement between the United States and San Marino entered into force

Based on the information as provided by the U.S. Department of the Treasury on its webpage dedicated to FATCA, the Agreement between the Government of the United States of America and the Government of the Republic of San Marino for Cooperation to Facilitate the Implementation of FATCA as signed on October 28, 2015 (Hereafter: the IGA) entered into force on August 30, 2016. Although the IGA only entered into force on August 30, 2016, according to the U.S. Department of the Treasury Hong Kong will be treated as having the IGA in effect as per June 30, 2014.

Click here to be forwarded to the Agreement between the Government of the United States of America and the Government of the Republic of San Marino for Cooperation to Facilitate the Implementation of FATCA as available on the website of the U.S. Department of the Treasury, which will open in a new window.

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