Under the Foreign Account Tax Compliance Act (FATCA), foreign financial institutions are required to report information about financial accounts held by US taxpayers or by foreign entities with a US taxpayer’s substantial ownership interest. In the course of the implementation of FATCA by way of the Intergovernmental Agreements (IGAs), US financial institutions were also required to report such information in a reciprocal way. For this purpose, Art 6 of the Model 1A IGA contains a provision in which the United States agrees to achieve equivalent levels of reciprocal automatic information exchange with its FATCA partners by pursuing the adoption of regulations. With respect to this commitment to reciprocal reporting, Norbert Bramerdorfer and Samir Kovacevic analyze what kind of information the United States is currently providing to its FATCA partners considering that one of the main goals of FATCA is to promote cross-border tax compliance and to combat tax evasion.