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In December 2016, the U.S. signed a Competent Authority Arrangement (“CAA”) with Guyana (Link) in accordance with the IGA signed between these jurisdictions (Link-Guyana). In general, a Competent Authority Arrangement is a bilateral agreement between the U.S. and a treaty partner to clarify or interpret treaty provisions (Link). The CAAs establish the procedures for the automatic exchange obligations and for the exchange of information between these jurisdictions.
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