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FATCA Executive Summary

Foreign Account Tax Compliance Act


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Foreign Account Tax Compliance Act (FATCA) is a new chapter in the U.S. Internal Revenue Code. The executive summary highlights FATCA's key characteristics, includes a one-page milestone map of FATCA deadlines, and suggests ways organizations can address key topics relating to tax, technology, operations, and client experience. This Deloitte point of view clarifies some of the misconceptions about FATCA compliance and the roads to FATCA compliance.

Final FATCA regulations timeline post notice 2013-43

View the milestone map of FATCA compliance action item deadlines.

Download the FATCA Compliance Milestones Timeline

Road to FATCA compliance

Learn more about our roadmap, used to identify, classify, and remediate FATCA compliance.

Download the FATCA Compliance Roadmap

 

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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