“The Luxembourg and US governments have today signed an agreement to improve international tax compliance and implement the so-called Model 1 Intergovernmental Agreement (IGA) of the US Foreign Account Tax Compliance Act (FATCA). As a result of this agreement, the Luxembourg Tax Administration has set up two working groups including different actors from the public and private sectors in order to implement the automatic exchange of information under this agreement. The first working group focuses on general issues, while the second will deal mainly with the electronic communication of information between reporting financial institutions and the Tax Administration.”
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