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The Road Ahead: An In-depth Analysis of the Final FATCA Regulations

Foreign Account Tax Compliance Act (FATCA)


On January 17, 2013, the U.S. Treasury Department and IRS released the long-awaited final regulations for the Foreign Account Tax Compliance Act (“FATCA”).  FATCA represents the United States Government’s efforts to prevent U.S. taxpayers who hold financial assets in non-U.S. financial institutions and other offshore vehicles from avoiding their U.S. tax obligations.

The attached analysis highlights several of the specific takeaways from the 544 pages making up the final regulations and preamble, including the following content:

  • Overview and history of FATCA
  • Withholdable payments under FATCA
  • Entity classification
  • U.S. withholding agent requirements
  • Foreign financial institutions requirements
  • Administrative
  • Appendix

The full article is available for download. 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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