This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Assessment on the final FATCA regulations - 22/01/2013


DOWNLOAD  

On 17 January 2013, the Treasury Department and the IRS released final regulations (T.D. 9610) on the Foreign Account Tax Compliance Act (FATCA).

Please find in this link the alert issued by our US colleagues which includes an assessment of the main modifications on the final FATCA regulations.

The guidance addresses the coordination of the Intergovernmental Agreements (IGAs) and the regulations by making it clear that foreign financial institutions (FFIs) in Model 1 jurisdictions will be governed by the laws implemented by their own countries while those in Model 2 jurisdictions will need to follow the regulations.

If you have any queries regarding the above, please do not hesitate to contact us.

Page Last Updated

Share

 

Stay connected:
Get connected
Share your comments
More on Deloitte Luxembourg
Learn about our site

Recently published