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 this page

Deloitte's Comparison of FATCA Regulations Before and After the IRS Technical Corrections

Foreign Account Tax Compliance Act (FATCA)


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 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.


Last updated

Related links

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected