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 network is shown on the table Below. This information is provided by the OECD and jurisdictions may have signed further agreements that are not reflected.
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Read more at: Tax Times blog
