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    FATCA Regulations Effective Date Approaching Quickly

    Article As of July 1, 2014, withholding agents must have processes in place to determine and document the FATCA status of their payees before payment is made
    Published on August 31, 2013

    FATCA Prop. Regs. Amended to Extend Various Deadlines

    Article The IRS is delaying various FATCA-related deadlines because it has received feedback that complying with the original deadlines and other requirements is proving to be impractical for some taxpayers
    Published on December 31, 2012

    FATCA Adds Layer of Complexity, Penalty Exposure to Offshore Asset Reporting

    Article This item highlights the provisions of FATCA that are most likely to affect U.S. tax practitioners and their clients—the taxpayer reporting provisions of new Sec. 6038D
    Published on March 18, 2013

    FATCAs Withholding Requirements for Foreign Financial Institutions

    Article FATCA imposes rigid new account identification, reporting, and tax withholding requirements on foreign financial institutions and other withholding agents
    Published on July 23, 2013

    FATCA Should U.S. Financial Institutions Be Concerned

    Article The Foreign Account Tax Compliance Act requires foreign financial institutions to identify U.S. account holders and reveal details about their accounts to the IRS.
    Published on October 05, 2010

    FATCA Final Regulations Issued

    Article The IRS issued final regulations providing rules on information reporting by foreign financial institutions (FFIs) and withholding on certain payments to FFIs and other foreign entities.
    Published on April 01, 2013

    FATCA Withholding on Payments to Nonfinancial Foreign Entities A Broad New Requirement

    Article Beginning July 1, 2014, U.S. taxpayers that have nothing to do with financial services will be required to collect, analyze, document, and report information regarding payments to both foreign financial institutions and nonfinancial foreign entities.
    Published on September 30, 2013

    FATCA Prop. Regs.

    Article The IRS on issued proposed regulations providing rules on information reporting by foreign financial institutions (FFIs) and withholding on certain payments to FFIs and other foreign entities.
    Published on March 31, 2012

    FATCA Guidance Issued for Foreign Financial Institutions

    Article The IRS has issued more guidance in preparation for the implementation of the Foreign Account Tax Compliance Act reporting and withholding requirements. The guidance applies to foreign financial institutions entering into an FFI agreement with the IRS under Sec. 1471 or to FFIs or branches of FFIs treated as reporting
    Published on December 31, 2013

    Switzerland Agrees to FATCA Reporting Rules

    Article The Treasury Department announced that the United States and Switzerland have signed a bilateral agreement to implement provisions of FATCA
    Published on April 30, 2013

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