Ukraine – U.S. FATCA IGA enters into force

On 9 December 2019, the U.S. Internal Revenue Service (“IRS”) announced that the Intergovernmental Agreement (“IGA”) to facilitate reporting under the Foreign Account Tax Compliance Act (“FATCA”), signed 7 February 2017 with the Ukraine, entered into force with effect from 18 November 2019 (Link).

The IGA was ratified on 29 October 2019 (Link-Blog).

Please see PwC Ukraine’s Flash Report for more information (Link).

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