Costa Rica – U.S. and Dominican Republic – U.S. IGA in force

On 8 July 2019, the Model 1 Intergovernmental Agreement (“IGA”) between Costa Rica and the United States to improve international tax compliance and to implement FATCA went into force (Link). The IGA was enacted through Costa Rica Decree 41739-H, which was published in Issue No.141 of Costa Rica’s Official Gazette (Link-Blog).

In addition, on 17 July 2019, the Model 1 IGA between the Dominican Republic and the United States to improve international tax compliance and to implement FATCA came into force (Link).

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