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Learn moreUnited States: Potential FATCA impacts of changes to Hungary and Chile treaty statuses
How changes to income tax treaties could have substantial FATCA impacts on residents as well as the counterparties they deal with.
FATCA intergovernmental agreements (IGAs) between the United States and foreign jurisdictions are typically premised on the automatic exchange of information called for in the income tax treaties between the countries, and accordingly changes to the status of an income treaty can impact the status of the corresponding IGA. The income tax treaty between the United States and Hungary was recently terminated, while the income tax treaty between the United States and Chile recently entered into force.
Read a January 2024 report [PDF 152 KB] prepared by KPMG LLP that discusses how these changes could have substantial FATCA impacts on residents of these countries as well as the counterparties they deal with.
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