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FATCA: Recent Developments and the Intergovernmental Model I Agreement  


Author:  Ehab  Farah.


Source: Volume 26, Number 03, January/February 2013 , pp.5-14(10)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

The Foreign Account Tax Compliance Act (FATCA) will impact entities from across the globe in their day-to-day operations. Treasury has been negotiating with foreign governments to develop alternative implementation approaches in an effort to reduce the compliance burdens. This article provides a brief overview of FATCA and discusses in more detail the provisions of a model agreement that was released by Treasury under one of the alternative approaches.

Keywords: Foreign Account Tax Compliance Act; alternative FATCA model; alternative FATCA framework; Model I Agreement

Affiliations:  1: Arnold & Porter.

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