IRS extends FATCA IGA Signatory Deadlines Beyond January 1 #GATCA

Announcement 2014-38 provides that a jurisdiction that is treated as if it had an IGA in effect, but that has not yet signed an IGA, retains such status beyond December 31, 2014, provided that the jurisdiction demonstrates firm resolve to sign the IGA as soon as possible.

via Byrnes’ Tax & Wealth Management Blog