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December 16, 2013: Deloitte's Comparison of FATCA Regulations Before and After the Technical Corrections

Foreign Account Tax Compliance Act (FATCA)


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Effective September 10, 2013, the IRS issued technical corrections to the original FATCA regulations released earlier this year. The 37 page document contained specific edits to the Regulations and while not substantial, provided clarification and corrections (including incorrect citations and unclear cross references). The comparison document provides a detailed side by side analysis of the changes and provides Deloitte’s point of view regarding the changes.

Deloitte’s comparison analysis is available for download. Learn more about the September 2013 IRS release of the FATCA technical changes. For more information please contact a Deloitte FATCA leader or click here.

As used in this document, "Deloitte" means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

 

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