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Important FATCA documents

This page contains links to guidelines and reports, including the intergovernmental agreement and MOU that are available for download or print

Intergovernmental Agreement and Memorandum of Understanding with the United States

All documents are in PDF, and available for download or print from the links below.

Guidance for financial institutions

All documents are in PDF, and available for download or print from the links below.

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New Zealand Reporting Financial Institutions obligations for identifying and reporting on US Reportable Accounts, and accounts held by non-participating financial institutions

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