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Foreign Account Tax Compliance Act (“FATCA”) for investment managers

FATCA

Background

The FATCA provisions of the HIRE Act are effectively anti-avoidance measures aimed at capturing the appropriate taxation income of US persons on their investments outside the US. The provisions will impose a 30% withholding tax on applicable gross income, capital and other payment derived in the US from 1 January 2013.

Key findings

This bulletin provides a brief overview of FATCA and outlines what investment managers need to be doing now and up until the implementation date to ensure they meet their compliance obligations.

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Download  Foreign Account Tax Compliance Act (“FATCA”) for investment managers (PDF)

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