Deep Dives14 min read
What is an Intergovernmental Agreement (IGA) for FATCA?
If you hold accounts outside the US, start with one practical question: what reporting route does your bank use where it operates? A [FATCA intergovernmental agreement, or IGA](https://www.irs.gov/businesses/corporations/fatca-governments), can set that route and give it legal footing in the bank's home jurisdiction.
fatca igamodel 1model 2+2 more
Read →