Foreign Account Tax Compliance Act (FATCA) 


The AICPA has created this dedicated page to assist taxpayers and tax practitioners in understanding the rules regarding the reporting of foreign assets under IRC Section 6038D.  This page contains links to the various articles, resources, tools, and more!  


Tools, Templates, and Other Resources


Learning

Virtual

  • International Tax and Asset Reporting for the Small Tax Practitioner, May 10: Learn about international tax and asset-reporting forms and issues that affect many 'everyday' clients. Participants will learn about the fundamental forms and schedules that are necessary to keep clients-both businesses and individuals-compliant in an age where social ties and business interests are increasingly taking on global dimensions.

Self-Study

  • International Taxation - Tax Staff Essentials: This course is an overview to introduce the terminology and basic rules for the U.S. tax implication for an entity that is contemplating or already involved in global enterprise and for a foreign entity doing business in the U.S.
  • U.S. Taxation of International Operations: Key Knowledge: If your organization conducts international transactions from occasional sales outside the U.S. to fully integrated foreign manufacturing and sales operations?you?ll find this book to be an invaluable resource. Features detailed coverage of inbound U.S. investment by foreign investors and businesses, including recently enacted FATCA and FBAR foreign ownership, reporting and withholding rules.



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