Assertion: foreigner's country | /r/CapableOf | sign model 1 igas
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Source sentences:
text: The US IRS has issued Notice 2015–66, which relaxes the deadline for countries which have signed Model 1 IGAs "to hand over information regarding accounts held by U.S. taxpayers", if the jurisdiction requests more time and "provides assurance that the jurisdiction is making good faith efforts to exchange the information as soon as possible.