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Global > United States > Services > Tax > Global Business Tax Services > Business Tax > Tax Controversy Services > Tax Information Reporting > Foreign Account Tax Compliance Act (FATCA)

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FATCA Resource Library

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

The U.S. Treasury Department and the IRS have released final regulations on the Foreign Account Tax Compliance Act ("FATCA"). Beginning in January 2013, FATCA requires U.S. and foreign financial institutions to annually identify and report their U.S. account holders. Deloitte's FATCA leadership team is currently creating an overview document along with an in-depth analysis of the regulations. Learn more about FATCA.

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

Featured insights

About our FATCA tools
A summary of our proprietary FATCA Tools and how you can use these tools to accelerate the path to FATCA compliance.
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 (USWAs), 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 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.

Meet our FATCA team

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

Learn more

FATCA glossary of acronyms
Glossary of FATCA terms and definitions
FATCA: Who benefits, why now and why Deloitte
A one-page navigation map to learn who can benefit of the services provided by a global multidisciplinary team to jumpstart FATCA compliance obligations.
Deemed-compliant Foreign Financial Institution (FFI)
Click to learn more about qualification requirements for certified and registered deemed-compliant FFIs.
U.S. Treasury announcements of Intergovernmental Agreements (IGAs)
On November 8, 2012, the U.S. Treasury announced that it is actively engaged with over 50 countries and jurisdictions to enter into IGAs for compliance with the FATCA tax provisions.
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.