Deputy Assistant Secretary for International Tax Affairs Robert B. Stack has announced that France signed aboard with FATCA with a Model 1 IGA on November 14. Thus, France joins Denmark, Germany, Ireland, Mexico, Norway, Spain and the UK in the Model 1 bracket, with Japan and Switzerland in the Model 2 category.
That’s nice, but where are the Caymans, the Bahamas, Liechtenstein, the Netherlands and Cyprus?