On 24 May 2021, Macau published Chief Executive Notice No. 17/2021 in the Official Gazette, which provides that the Intergovernmental Agreement (IGA) with the U.S. for the implementation of FATCA was ratified (enacted) on 18 May 2021. The IGA was signed on 14 December 2016. Although it was only recently ratified, Macau is treated as having an IGA in effect with the U.S. from 30 November 2014.