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FATCA Resource Library

Foreign Account Tax Compliance Act (FATCA): Relevance and impact

On February 8, 2012, the U.S. Treasury Department released proposed regulations on the Foreign Account Tax Compliance Act ("FATCA"). With the release of proposed guidance, Deloitte’s multidisciplinary FATCA team has been focused on helping clients assess new or amended impacts and implications as well as pointing the way toward potential considerations. Learn more about FATCA.

The path forward: A practical guide for analyzing and implementing the newly proposed Foreign Account Tax Compliance Act
The report provides a deeper look into the potential implications proposed FATCA guidance may have on financial institutions, the strategies and policies they can employ to efficiently achieve compliance.

Six takeaways from proposed FATCA rules issued by the U.S. Treasury Department and IRS
The U.S. Treasury Department and IRS recently released nearly 400 pages of proposed regulations that detail their plans to implement FATCA. Here are six essential points to consider.

Please connect with a Deloitte FATCA Leader if you have any questions or need FATCA assistance in the interim.

 

Featured insights

  • Treasury and IRS issued guidance on FATCA
    Selected publications from the IRS and Treasury department providing guidance regarding FATCA. Published from the IRS and Treasury department regarding FATCA.
  • FATCA: U.S. and non-U.S. sector impact overviews
    FATCA sector impact overviews focus on recommended actions to achieve compliance of FATCA provisions for U.S. Withholding Agents (USWA), Foreign Financial Institutions (FFIs), and Non-Financial Foreign Entities (NFFEs).
  • Webcasts, articles and media
    A listing of publications and by-lined articles reflecting Deloitte's perspective on FATCA legislation and implications and exclusive Dbriefs webcasts and conferences addressing tax challenges faced by companies delivering sector specific insights and timely information.

Talk to us

To learn more about Deloitte's FATCA services, contact us at FATCA@deloitte.com.

 

As used in this document, “Deloitte” means Deloitte LLP [and its subsidiaries]. 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.

 

 

 

 

 

 

FATCA key dates

Meet our FATCA team

  • Leadership team
    Meet the U.S. and Global FATCA team.
  • Global FATCA Insights
    Country overviews, insights and contacts.

Learn more

  • Foreign Financial Asset Reporting
    (Form 8938)
    Learn more about your 2011 individual income tax reporting requirements.
  • Deemed-compliant Foreign Financial Institution (FFI)
    Click to learn more about qualification requirements for certified and registered deemed-compliant FFIs.
  • FATCA comment letters to the Internal Revenue Service (IRS) and responses
    Submitted comment letters to the IRS regarding FATCA and responses from the IRS or other government agencies.
  • Frequently Asked FATCA Questions
    Click to launch the frequently asked questions about FACTA.
  • FATCA tax information reporting services e-brochure
    Click to launch the e-brochure.

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