On 16 December 2013 Malta has become the latest country to sign intergovernmental agreement with the US to implement the Foreign Account Tax Compliance Act (FATCA).
Earlier, on 13 December 2013 Jersey, Guernsey and the Isle of Man have all signed similar agreements with the US.
FATCA (Foreign Account Tax Compliance Act) is a US act passed in March 2010 and will become effective in 2014 which requires foreign financial institutions to enter into an agreement with the US and to report information on accounts held by US taxpayers.
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