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July 31, 2012

Treasury Releases Model Agreement for an Alternative FATCA Framework

Arnold & Porter Advisory

On July 26, 2012, the US Treasury Department released two versions of a model agreement (Model Agreement) for information sharing between governments under the Foreign Account Tax Compliance Act (FATCA).  The Model Agreement offers an alternate and fairly straightforward framework for the implementation of FATCA that many foreign entities that will be impacted by FATCA are likely to view as a welcome development.

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