A competent authority arrangement is a bilateral agreement between the United States and the treaty partner to clarify or interpret treaty provisions. Competent Authority Arrangements also exist between the United States Internal Revenue Service and each United States territory and commonwealth tax agency to address issues of interest to the respective jurisdictions.
The competent authority arrangements for purposes of country-by-country exchange can be found separately on the jurisdiction status table page.
Find a country:
- Algeria - Austria
- Bahamas - Bulgaria
- Cambodia - Czech Republic
- Denmark - Dominican Republic
- Estonia - France
- Georgia - Guyana
- Holy See - Hungary
- Iceland - Italy
- Jamaica - Jersey
- Kazakhstan - Kuwait
- Latvia - Luxembourg
- Malta - Montserrat
- Netherlands - Norway
- Panama - Portugal
- Qatar - Romania
- Saint Kitts and Nevis - Switzerland
- Thailand - Turks and Caicos Islands
- United Arab Emirates - Vietnam
Search by territory:
| Territory | Arrangement |
|---|---|
| American Samoa | Tax Implementation Agreement PDF |
| Guam | Agreement on Coordination of Tax Administration PDF |
| Northern Mariana Islands | Tax Coordination Agreement PDF |
| Puerto Rico | Tax Coordination Agreement PDF |
| U.S. Virgin Islands | Tax Implementation Agreement PDF |