IRS releases update on jurisdictions treated as having an IGA in effect


In late July 2016, the IRS released Announcement 2016-27 (Link) stating that on 1 January 2017, Treasury would begin updating the IGA List to reflect whether certain jurisdictions which have not brought their IGAs further will be treated as not having an IGA in effect. In preparation, those jurisdictions which are treated as having an IGA in effect should provide Treasury with “a detailed explanation of why the jurisdiction has not yet brought the IGA into force and a step-by-step plan that the jurisdiction intends to follow in order to sign the IGA (if it has not yet been signed) and bring the IG into force, including expected dates for achieving each step.”

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