The U.S. Treasury has indicated that the lack of a double tax treaty or tax information exchange agreement will not prevent a jurisdiction from entering into a FATCA Intergovernmental Agreement with the U.S. as the U.S. would be willing to sign an IGA and a TIEA at the same time. The U.S. exchange of information (EOI) network is illustrated below, and shown on the table. This information is provided by the OECD and jurisdictions may have signed further agreements that are not reflected.
Table of U.S. Exchange of Information Arrangements
Double Tax Conventions and Tax Information Exchange Agreements
* Jurisdictions may have signed further agreements that are not reflected. Consult the relevant government agencies in the jurisdictions concerned. Source: Exchange of Tax Information Portal, © OECD, 2012 (Go to OECD Map, and OECD Table for further and current information). Visited on September 24, 2012.
** Approximate months calculated.