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FATCA 2013 Overview: Getting Down to the Wire  


Author:  Philip R. Hirschfeld.


Source: Volume 27, Number 04, March/April 2014 , pp.59-61(3)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

This article provides a retrospective on 2013 developments related to the Foreign Account Tax Compliance Act, which included issuance of final regulations, Notice 2013-43, registration of Foreign Financial Institutions, and the signing of intergovernmental agreements.

Keywords: FATCA; Notice 2013-43; T.D. 9610; Notice 2013-43; FFI registration; Model 1 IGA; Model 2 IGA; withholding agents

Affiliations:  1: Ruchelman P.L.L.C..

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