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Ireland: Updated IGA for FATCA purposes

Ireland: Updated IGA for FATCA purposes

The Irish Revenue Commissioners issued an update to Annex II of the Ireland-United States FATCA intergovernmental agreement (IGA).

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The amendments expressly add two categories of non-reporting Irish financial institutions to the list of deemed-compliant financial institutions:

  • Sponsored investment entity and controlled foreign corporation
  • Sponsored closely held investment vehicle


Read a March 2019 report [PDF 78 KB] prepared by the KPMG member firm in Ireland

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