FATCA – Status of jurisdictions with agreed-in-substance, but unsigned, IGAs at close of 2014 (Announcement 2014-38)

Announcement 2014-38 [PDF 162 KB] provides that the IRS will treat a jurisdiction as if it had an IGA in effect beyond December 31, 2014, provided that the jurisdiction demonstrates “firm resolve” to sign the IGA as soon as possible.

http://bit.ly/11Kv3VA