United States:
Hong Kong Signs FATCA IGA
22 November 2014
BakerHostetler
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On November 13, 2014, Hong Kong announced that it had signed a
Model 2 FATCA IGA. Under the agreement Hong Kong financial
institutions will enter into separate FFI agreements with the IRS
and will report information on U.S. account holders directly to the
IRS. Hong Kong indicated its intention to sign a Model 2 IGA when
it agreed "in substance" to a Model 2 IGA on May 9,
2014.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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