FATCA 2013 Overview: Getting Down to the Wire
Author: Philip R. Hirschfeld.
Source: Volume 27, Number 04, March/April 2014 , pp.59-61(3)
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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..