On November 14, 2012 the US Treasury has released the Model II IGA. Currently both Switzerland and Japan have expressed intent to enter into an intergovernmental agreement for the cooperative implementation of FATCA based on the Model II IGA.
On November 14, 2012 the US Treasury has released the Model II IGA. Currently both Switzerland and Japan have expressed intent to enter into an intergovernmental agreement for the cooperative implementation of FATCA based on the Model II IGA.