• Service: Tax, US Corporate Tax
  • Type: Publication series, Regulatory update
  • Date: 7/29/2014

FATCA: China reaches “agreement in substance” 

China Tax Alert - Issue 21, July 2014


The U.S. Treasury Department recently updated its Foreign Account Tax Compliance Act (FATCA) website to record the fact that China has reached an “agreement in substance” for a Model 1 Intergovernmental Agreement (IGA) with the US, effective from 26 June 2014. This document analyses the agreement and its consequences for taxpayers.

China Tax Alert
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