U.S.A.: FATCA bilateral agreement between the U.S.A. and Spain : Official text released

12.06.2013

The U.S. Treasury Department has released the official text of the bilateral agreement signed between the U.S.A. and Spain on 14 May 2013 to facilitate the implementation of the Foreign Account Tax Compliance Act (FATCA).

This is further to our Taxflash LT13030, dated 23 May 2013.

We continue to monitor the implementation of FATCA and will provide more information as it becomes available.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.