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IRS reveals details of “Model 2” IGA, Hong Kong eyes options

The US Treasury has finally laid bare the mechanics behind the “Model 2” intergovernmental agreement (IGA), which countries including Switzerland and Japan have signed on the US Foreign Account Tax Compliance Act (FATCA). Whereas the original “Model 1” IGA requires a “FATCA Partner” government to collect information from Foreign Financial Institutions (FFIs) located within their jurisdiction and to report this…

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