Foreign Account Tax Compliance ACT (FATCA) Notice
In accordance with Notice 2015 66, published by the Internal Revenue Service, countries which have not signed an intergovernmental agreement (IGA) with the United States (US) or for
which the IGA did not come into force by September 30th 2015, can provide reports for income year 2014 by September 30th 2016. Since Saint Lucia is one such country, reporting with respect to FATCA will commence in 2016. The notice is available at https://www.irs.gov/pub/irs-drop/n-15-66.pdf.