Afghanistan 004 No IGA 13 1 Aland Islands 248 No IGA 1 0 Albania 008 No IGA Signed 29-Oct-14 2018 21 0 Algeria 012 Model 1A IGA 13-Oct-15 6 0 American Samoa 016 No IGA 0 0 Andorra 020 No IGA Committed 29-Oct-14 2018 37 4 Angola 024 Model 1A IGA Ann 2014-38 30-Nov-14 29 4 Anguilla 660 Model 1A IGA Substance 30-Jun-14 Signed 29-Oct-14 2017 180 6 Antarctica 010 No IGA 0 0 Antigua and Barbuda 028 Model 1A IGA Substance 03-Jun-14 Signed 30-Oct-15 2018 39 1 Argentina 032 No IGA Signed 29-Oct-14 2017 602 26 Armenia 051 Model 2 IGA Substance 36 2 Aruba 533 No IGA Signed 29-Oct-14 2018 25 1 Australia 036 Model 1A IGA 28-Apr-14 Signed 03-Jun-15 2018 3,524 105 Austria 040 Model 2 IGA 29-Apr-14 Signed 29-Oct-14 2018 3,025 75 Azerbaijan 031 Model 1A IGA Substance 70 0 Bahamas 044 Model 1B IGA 03-Nov-14 Committed 29-Oct-14 2018 1,123 31 Bahrain 048 Model 1A IGA Substance 30-Jun-14 Committed 29-Oct-14 TBC 247 31 Bangladesh 050 No IGA 93 23 Barbados 052 Model 1A IGA 17-Nov-14 Signed 30-Oct-15 2017 186 9 Belarus 112 Model 1A IGA 18-Mar-15 72 1
Cape Verde 132 Model 1A IGA Substance 30-Jun-14 15 0 Cayman Islands 136 Model 1B IGA 29-Nov-13 Signed 29-Oct-14 2017 33,348 1259 Central African Republic 140 No IGA 5 0 Chad 148 No IGA 6 0 Chile 152 Model 2 IGA 05-Mar-14 Signed 29-Oct-14 2018 375 29 China 156 Model 1A IGA Substance 26-Jun-14 Committed 29-Oct-14 2018 1,082 42 Christmas Island 162 No IGA 0 0 Cocos (Keeling) Islands 166 No IGA 0 0 Colombia 170 Model 1A IGA Signed 29-Oct-14 2017 251 10 Comoros 174 No IGA 5 0 Congo, Democratic Republic Of The 178 No IGA 18 0 Congo 180 No IGA 9 0 Cook Islands 184 No IGA Signed 30-Oct-15 2018 147 36 Costa Rica 188 Model 1A IGA 26-Nov-13 Signed 03-Jun-15 2018 145 16 Cote d'Ivoire 384 No IGA 36 1 Croatia 191 Model 1A IGA 20-Mar-15 Signed 29-Oct-14 2017 88 1 Cuba 192 No IGA 0 0 Curacao 531 Model 1A IGA 16-Dec-14 Signed 29-Oct-14 2017 355 18 Cyprus 196 Model 1A IGA 02-Dec-14 Signed 29-Oct-14 2017 935 34
Czech Republic 203 Model 1A IGA 04-Aug-14 Signed 29-Oct-14 2017 258 5 Denmark 208 Model 1A IGA 19-Nov-12 Signed 29-Oct-14 2017 388 25 Djibouti 262 No IGA 8 1 Dominica 212 Model 1A IGA Substance 19-Jun-14 Committed 29-Oct-14 2017 24 1 Dominican Republic 214 Model 1A IGA Substance 30-Jun-14 124 2 Ecuador 218 No IGA 43 4 Egypt 818 No IGA 267 28 El Salvador 222 No IGA 72 5 Equatorial Guinea 226 No IGA 6 0 Eritrea 232 No IGA 0 0 Estonia 233 Model 1A IGA 11-Apr-14 Signed 29-Oct-14 2017 45 1 Ethiopia 231 No IGA 19 0 Falkland Islands (Malvinas) 238 No IGA 1 0 Faroe Islands 234 No IGA Signed 29-Oct-14 2017 0 0 Fiji 242 No IGA 6 0 Finland 246 Model 1A IGA 05-Mar-14 Signed 29-Oct-14 2017 745 27 France 250 Model 1A IGA 14-Nov-13 Signed 29-Oct-14 2017 5,090 153 French Guiana 254 No IGA 0 0 French Polynesia 258 No IGA 4 0 French Southern Territories 260 No IGA 1 0
Gabon 266 No IGA 11 1 Gambia 270 No IGA 15 0 Georgia 268 Model 1A IGA 10-Jul-15 36 2 Germany 276 Model 1A IGA Signed 29-Oct-14 2017 4,329 125 Ghana 288 No IGA Signed 14-May-15 2018 56 4 Gibraltar 292 Model 1A IGA Signed 29-Oct-14 2017 2,116 11 Greece 300 Model 1A IGA Ann 2014-38 30-Nov-14 Signed 29-Oct-14 2017 167 12 Greenland 304 Model 1A IGA Substance 30-Jun-14 Committed 29-Oct-14 2017 3 0 Grenada 308 Model 1A IGA Substance 16-Jun-14 Signed 30-Oct-15 2018 32 0 Guadeloupe 312 No IGA 1 0 Guam 316 US 5 0 Guatemala 320 No IGA 86 10 Guernsey 831 Model 1A IGA 13-Dec-13 Signed 29-Oct-14 2017 5,172 175 Guinea 324 No IGA 14 0 624 No IGA 1 0 Guyana 328 Model 1A IGA Substance 24-Jun-14 14 3 Haiti 332 Model 1A IGA Substance 30-Jun-14 22 2 Heard Island and McDonald Islands 334 No IGA 0 0 Holy See (Vatican City State) 336 Model 1A IGA 10-Jun-15 1 0
Honduras 340 Model 1A IGA 31-Mar-14 47 5 Hong Kong 344 Model 2 IGA 13-Nov-14 Committed 29-Oct-14 2018 3,227 111 Hungary 348 Model 1A IGA 04-Feb-14 Signed 29-Oct-14 2017 375 5 Iceland 352 Model 1A IGA Signed 29-Oct-14 2017 31 2 India 356 Model 1A IGA 09-Jul-15 Signed 03-Jun-15 2017 910 10 Indonesia 360 Model 1A IGA Substance Signed 03-Jun-15 2018 527 12 Iran 364 No IGA 0 0 Iraq 368 Model 2 IGA Substance 30-Jun-14 71 5 Ireland 372 Model 1A IGA 23-Jan-13 Signed 29-Oct-14 2017 4,361 56 Isle of Man 833 Model 1A IGA 13-Dec-13 Signed 29-Oct-14 2017 1,056 39 Israel 376 Model 1A IGA 30-Jun-14 Committed 29-Oct-14 2018 804 44 Italy 380 Model 1A IGA 10-Jan-14 Signed 29-Oct-14 2017 1,390 51 Jamaica 388 Model 1A IGA 61 8 Japan 392 Model 2 IGA 11-Jun-13 Signed 30-Oct-15 2018 3,793 169 Jersey 832 Model 1A IGA 13-Dec-13 Signed 29-Oct-14 2017 4,766 140 Jordan 400 No IGA 88 13 Kazakhstan 398 Model 1A IGA Ann 2014-38 30-Nov-14 104 10 Kenya 404 No IGA 85 13 Kiribati 296 No IGA 1 0 Kosovo 901 Model 1A IGA 26-Feb-15 0 0 Kuwait 414 Model 1A IGA 29-Apr-15 211 27
Kyrgyzstan 417 No IGA 30 0 Lao People's Democratic Republic 418 No IGA 27 0 Latvia 428 Model 1A IGA 27-Jun-14 Signed 29-Oct-14 2017 62 4 Lebanon 422 No IGA 164 21 Lesotho 426 No IGA 7 0 Liberia 430 No IGA 77 0 Libya 434 No IGA 21 3 438 Model 1A IGA Signed 29-Oct-14 2017 1,152 21 Lithuania 440 Model 1A IGA 26-Aug-14 Signed 29-Oct-14 2017 99 0 Luxembourg 442 Model 1A IGA 28-Mar-14 Signed 29-Oct-14 2017 8,758 283 Macao 446 Model 2 IGA Ann 2014-38 30-Nov-14 Committed 29-Oct-14 2018 77 2 Macedonia, The Former Yugoslav Republic Of 807 No IGA 26 0 Madagascar 450 No IGA 9 0 Malawi 454 No IGA 14 2 Malaysia 458 Model 1A IGA Substance 30-Jun-14 Committed 29-Oct-14 2018 567 33 Maldives 462 No IGA 7 0 Mali 466 No IGA 12 0 Malta 470 Model 1A IGA 16-Dec-13 Signed 29-Oct-14 2017 978 50 Marshall Islands 584 No IGA Signed 30-Oct-15 2018 141 0 Martinique 474 No IGA 1 0
Mauritania 478 No IGA 16 1 Mauritius 480 Model 1A IGA 27-Dec-13 Signed 29-Oct-14 2017 2,819 69 Mayotte 175 No IGA 0 0 Mexico 484 Model 1A IGA 09-Apr-14 Signed 29-Oct-14 2017 605 18 Micronesia, Federated States of 583 No IGA 1 0 Moldova, Republic of 498 Model 2 IGA 26-Nov-14 30 0 Monaco 492 No IGA Committed 29-Oct-14 2018 153 1 Mongolia 496 No IGA 26 5 Montenegro 499 Model 1A IGA Substance 30-Jun-14 16 0 Montserrat 500 Model 1A IGA 08-Sep-15 Signed 29-Oct-14 2017 12 0 Morocco 504 No IGA 146 10 508 No IGA 22 1 Myanmar 104 No IGA 33 3 Namibia 516 No IGA 47 4 Nauru 520 No IGA Committed 29-Oct-14 TBC 0 0 Nepal 524 No IGA 37 1 Netherlands 528 Model 1A IGA 18-Dec-13 Signed 29-Oct-14 2017 3,579 90 New Caledonia 540 No IGA 5 0 New Zealand 554 Model 1A IGA 12-Jun-14 Signed 03-Jun-15 2018 1,408 31 Nicaragua 558 Model 2 IGA Substance 30-Jun-14 24 4 Niger 562 No IGA 8 0
Nigeria 566 No IGA 109 14 Niue 570 No IGA Signed 30-Oct-15 2017 0 0 Norfolk Island 574 No IGA 0 0 Korea, Democratic People's Republic Of 408 No IGA 0 0 Northern Mariana Islands 580 US 1 0 Norway 578 Model 1A IGA 15-Apr-13 Signed 29-Oct-14 2017 560 38 Palestine, State Of 275 No IGA 0 0 Oman 512 No IGA 39 5 Other No IGA 961 2 Pakistan 586 No IGA 167 19 Palau 585 No IGA 1 0 Panama 591 Model 1A IGA Ann 2014-38 30-Nov-14 Committed 29-Oct-14 2018 1,012 43 Papua New Guinea 598 No IGA 8 1 Paraguay 600 Model 2 IGA Substance 06-Jun-14 42 0 Peru 604 Model 1A IGA Substance 256 13 Philippines 608 Model 1A IGA 30-Nov-14 236 18 Pitcairn 612 No IGA 0 0 Poland 616 Model 1A IGA 07-Oct-13 Signed 29-Oct-14 2017 439 22 Portugal 620 Model 1A IGA 06-Aug-15 Signed 29-Oct-14 2017 351 18
Puerto Rico 630 US 4 0 Qatar 634 Model 1B IGA 07-Jan-15 Committed 29-Oct-14 2018 74 8 Reunion 638 No IGA 1 0 Romania 642 Model 1A IGA 02-Apr-14 Signed 29-Oct-14 2017 138 6 Russian Federation 643 No IGA Committed 29-Oct-14 2018 1,306 54 Rwanda 646 No IGA 18 0 Saint Barthelemy 652 No IGA 0 0 Saint Helena 654 No IGA 0 0 Saint Kitts and Nevis 659 Model 1A IGA 31-Aug-15 Committed 29-Oct-14 2018 239 8 Saint Lucia 662 Model 1A IGA Substance 12-Jun-14 Signed 30-Oct-15 2018 97 1 Saint Martin (French part) 663 No IGA 3 0 Saint Pierre and Miquelon 666 No IGA 2 0 Saint Vincent and The Grenadines 670 Model 1A IGA 18-Aug-15 Signed 30-Oct-15 2018 368 2 Samoa 882 US Signed 30-Oct-15 2018 62 2 San Marino 674 Model 2 IGA 28-Oct-14 Signed 29-Oct-14 2017 17 5 Sao Tome and Principe 678 No IGA 7 1 Saudi Arabia 682 Model 1A IGA Substance 24-Jun-14 Committed 29-Oct-14 2018 290 23 Senegal 686 No IGA 25 0
Serbia 688 Model 1A IGA Substance 30-Jun-14 49 2 Seychelles 690 Model 1A IGA Substance Signed 14-May-15 2017 228 4 Sierra Leone 694 No IGA 10 1 Singapore 702 Model 1B IGA 09-Dec-14 Committed 29-Oct-14 2018 2,169 52 Sint Maarten (Dutch part) 534 No IGA Signed 30-Oct-15 2018 19 0 Slovakia 703 Model 1A IGA 06-Aug-15 Signed 29-Oct-14 2017 83 1 Slovenia 705 Model 1A IGA 02-Jun-14 Signed 29-Oct-14 2017 58 6 Solomon Islands 090 No IGA 4 0 Somalia 706 No IGA 1 0 South Africa 710 Model 1A IGA 09-Jun-14 Signed 29-Oct-14 2017 807 32 South Georgia and the South Sandwich Islands 239 No IGA 0 0 Korea, Republic of 410 Model 1A IGA 10-Jun-15 Signed 29-Oct-14 2017 1,306 25 South Sudan 728 No IGA 9 0 Spain 724 Model 1A IGA Signed 29-Oct-14 2017 1,225 45 Sri Lanka 144 No IGA 74 5 Sudan 729 No IGA 9 2 Suriname 740 No IGA 11 0 Swaziland 748 No IGA 16 0 Sweden 752 Model 1A IGA 08-Aug-14 Signed 29-Oct-14 2017 718 30
Switzerland 756 Model 2 IGA 14-Feb-13 Signed 19-Nov-14 2018 5,047 169 Syrian Arab Republic 760 No IGA 1 0 Taiwan 158 Model 2 IGA Substance 23-Jun-14 884 41 Tajikistan 762 No IGA 33 2 Tanzania, United Republic Of 834 No IGA 37 2 Thailand 764 Model 1A IGA Substance 24-Jun-14 1,723 24 Timor-Leste 626 No IGA 4 0 Togo 768 No IGA 12 0 Tokelau 772 No IGA 0 0 Tonga 776 No IGA 3 0 Trinidad and Tobago 780 Model 1A IGA Ann 2014-38 30-Nov-14 Committed 29-Oct-14 2017 86 8 Tunisia 788 Model 1A IGA Ann 2014-38 30-Nov-14 98 6 Turkey 792 Model 1A IGA 29-Jul-15 Committed 29-Oct-14 2018 267 17 795 Model 1A IGA Substance 03-Jun-14 12 0 Turks and Caicos Islands 796 Model 1B IGA 01-Dec-14 Signed 29-Oct-14 2017 76 0 Tuvalu 798 No IGA 0 0 Uganda 800 No IGA 32 3 Ukraine 804 Model 1A IGA Substance 28-Jun-14 277 4 United Arab Emirates 784 Model 1A IGA Committed 29-Oct-14 2018 458 25 United Kingdom 826 Model 1A IGA 12-Sep-12 Signed 29-Oct-14 2017 24,454 717
United States 840 US 924 145 United States Minor Outlying Islands 581 US 0 0 Uruguay 858 No IGA Committed 29-Oct-14 2018 189 9 Uzbekistan 860 Model 1B IGA 03-Apr-15 24 0 Vanuatu 548 No IGA Committed 29-Oct-14 TBC 13 2 Venezuela, Bolivarian Republic Of 862 No IGA 87 6 Viet Nam 704 No IGA 161 22 Virgin Islands (British) 092 Model 1B IGA 30-Jun-14 Signed 29-Oct-14 2017 6,130 152 Virgin Islands (U.S.) 850 US 2 0 Wallis and Futuna 876 No IGA 1 0 West Bank And Gaza 275 No IGA 36 3 Western Sahara 732 No IGA 0 0 Yemen 887 No IGA 19 3 Zambia 894 No IGA 25 1 Zimbabwe 716 No IGA 19 1 Total 177,147 5,996
12: US The U.S. government has signed “competent authority arrangements” with: to advance their intergovernmental agreements to combat tax evasion under the Foreign Account Tax Compliance Act, or FATCA. Here is the list of countries that are connected to the IRS computer system. Australia Brazil Canada Czech Republic Denmark Estonia Finland France Germany Gibraltar Guernsey Hungary Iceland India Ireland Isle of Man Italy Jersey Latvia Liechtenstein Lithuania Luxembourg Malta Mauritius Mexico Netherlands New Zealand Norway Poland Slovenia South Africa Spain Sweden United Kingdom INDEX 1 1.1471-1(a) 91, 183 1.1471-1(b) 91, 134, 143, 154, 164, 183, 184, 185, 186, 187, 188, 238 1.1471-1(c) 188 1.1471-2(a) 110, 143, 147, 166, 175, 179, 195, 196, 197, 198, 199, 208, 233, 270, 299, 326, 352, 360, 365, 372, 382, 387, 388, 398, 405 1.1471-2(b) 125, 126, 167, 176, 199, 200, 360, 372 1.1471-2(c) 200 1.1471-3(a) 142, 161, 164, 178, 181, 196, 233, 234, 269, 298 1.1471-3(c) 95, 103, 104, 107, 109, 169, 174, 182, 183, 184, 190, 192, 196, 197, 234, 235, 238,