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A Perspective on the Updated FATCA and Coordination Regulations

Foreign Account Tax Compliance Act (FATCA)


On February 20, 2014, the U.S. Treasury and Internal Revenue Service released temporary regulations that revise the Foreign Account Tax Compliance Act (FATCA) regulations (temporary FATCA regulations). Concurrently, the Treasury and IRS also released new temporary regulations coordinating the existing regulations under Chapters 3 and 61 and Section 3406 of the Internal Revenue Code (the Code) with the final and temporary FATCA regulations. These coordination regulations were issued as both temporary and proposed regulations, meaning they are in effect immediately as final regulations for a temporary period of three years, but also serve as proposed final regulations subject to commentary and revision before they can become final.

In this Point of View, we discuss some of the most significant final FATCA regulations updates and also some of the noteworthy coordinating changes to Chapters 3 and 61, and other related provisions.

  • Coordination Regulations of Chapter 3, 4 and 61
  • Updated FATCA Regulations (Temporary Regulations)

Details to bulleted highlights are included in downloadable Deloitte’s point of view. 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 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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