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



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.


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

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