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