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Webcasts, Articles and Media

Presented below is a listing of publications and by-lined articles reflecting Deloitte’s perspective on Foreign Account Tax Compliance Act (FATCA) legislation and implications.

U.S.-Caymans FATCA agreement signals growing tax transparency, practitioners say
Bloomberg BNA Daily Report for Executives | August 19, 2013
The new agreement between the United States and the Cayman Islands to implement the Foreign Account Tax Compliance Act is a milestone in a journey toward ever-expanding exchange of tax information between countries. A copy of the full article, reproduced with permission from Daily Report for Executives, is available for download.

2012 Insurance Tax Year in Review: Part I - Federal Tax Matters
Tax Analysts | February 2013
Authors Richard J. Burness, Jean M. Kunz, and Kyla Grogan from Deloitte Tax LLP, discuss the latest developments in insurance taxation in the Insurance Tax Review. In addition to insurance-specific items, the article speaks to overall tax reform and FATCA guidance. The likelihood of significant change on multiple fronts means that tax modeling and planning for alternative scenarios are now more important than ever. A copy of the article, as originally published by Tax Analysts, is available for download.

Professional management defined for FATCA
Tax Analysts | February 4, 2013
Authors Jaime Arora and Lee Sheppard of Tax Analysts contributed to the News and Analysis Tax Notes article, providing insight into how investment entities are regarded under the Foreign Account Tax Compliance Act (FATCA). Details shared by Jesse Eggert, Treasury associate international tax counsel, touch on foreign financial institutions (FFIs), passive nonfinancial foreign entities (NFFEs) and the potential effects of hiring individual asset managers versus a management firm that also manages other families’ assets. A copy of the article, as originally published by Tax Analysts, is available for download.

FATCA in the private company and family trust world
STEP INSIDE | January 2013, p. 2-3, Volume 12, No. 1, quarterly publication of the Society of Trust and Estate Practitioners (Canada)
Author Lisa Stanley, US Tax Services, Deloitte & Touche LLP in Toronto emphasizes that the impact of FATCA on a private company, trust, shareholder, or beneficiary depends on the particular circumstances, tax advisers should work closely with clients to analyze their US obligations.

FATCA a U.S. approach to combating offshore tax evasion
Tax Adviser Magazine | July 2012
Maarten van der Hoeven a manager from the Financial Services team looks at the new U.S. approach to combating offshore tax evasion.

PE and FATCA: Complain but comply
Asian Venture Capital Journal | July 3, 2012, Volume 25,  Number 25 
Asian GPs have lagged behind other regional institutions in getting to grips with the Foreign Account Tax Compliance Act. The time has come to face the impact these rules could have on local firms.

International statement issued on FATCA by Harrison Cohen, Denise Hintzke, Paul Epstein, and Gretchen Sierra
Reprinted from Tax Notes International | June 4, 2012, p. 929, Volume 66, Number 10
This article examines some of the ways in which the proposed regulations and the joint statement break new ground. The featured perspective from Deloitte professionals highlights some of the key differences between the proposed regulations and the FATCA notices.

What will new U.S. regulations mean for banks in the region? Featured Q&A with
D. Hintzke and O. A. Ortiz Molina focusing on implications of FATCA for banks operating in Latin America and the Caribbean
Inter-American Dialogue’s Financial Services Advisor newsletter | February 16-29, 2012
The U.S. Internal Revenue Service and the Treasury Department recently released much-anticipated proposed regulations for implementing the Foreign Account Tax Compliance Act, a piece of legislation expected to have wide-ranging implications for banks operating in Latin America and the Caribbean.  A featured Q&A with Denise Hintzke, global leader of foreign account tax compliance at Deloitte Tax LLP and Oscar A. Ortiz Molina, regional tax leader of financial industry, Latin America at Galaz Yamazaki Ruiz Urquiza, S.C.

Five E.U. states back U.S. crackdown on tax cheats
New York Times | February 9, 2012
Washington won important backing Wednesday for an effort to identify offshore accounts held by Americans, as key European allies agreed to help.

Treasury, IRS propose easier tax rules for overseas banks
The Washington Post | February 8, 2012
The U.S. Treasury Department and the Internal Revenue Service are trying to make it easier for overseas banks to comply with a tax-withholding and information-collection requirement for some U.S. clients.

IRS news release: IRS and Treasury issue proposed regulations for FATCA implementation | Wednesday, February 8, 2012
Washington — The Treasury Department and the Internal Revenue Service issued proposed regulations, IR-2012-15, for the next major phase of implementing the Foreign Account Tax Compliance Act (FATCA).

Demanding greater transparency article written by Jonathan Treadway
Cayman Captive | 2012 edition
Washington’s introduction of the Foreign Account Tax Compliance Act is creating additional concerns for offshore entities.

FATCA notice provides transition relief, but issues remain
The Wall Street Journal | Friday, July 22, 2011
While new guidance from the Department of Treasury and the Internal Revenue Service issued July 14 provides transition relief and an extended timeline for various provisions under the Foreign Account Tax Compliance Act (FATCA), many issues remain that CFOs should keep top of mind.

Finance & stock market news
London South East | Thursday, July 14, 2011
Foreign financial institutions will get another six months to start complying with a new law to prevent offshore tax evasion by Americans under a phased-in compliance schedule released on Thursday.

Real Estate Taxation: In the age of mortgage foreclosures
Real Estate Taxation | Friday, April 1, 2011
March 18, 2010, the Hiring Incentives to Restore Employment (HIRE) Act was signed into law, which contained provisions aimed at decreasing U.S. tax evasion and are commonly referred to as the Foreign Account Tax Compliance Act (FATCA). Jeffrey Rubin, Partner, and Denise Hintzke, Director, from Deloitte Tax LLP were recently featured in an article in a “Real Estate Taxation” publication.

BNA’s Daily Tax Report: FATCA articles
BNA’s Daily Tax Report offers timely coverage of developing FATCA issues.

Dbriefs webcasts and conferences
Exclusive Dbriefs webcasts and conferences addressing tax challenges faced by companies delivering sector specific insights and timely information.

News analysis: A look at initial guidance on the U.S. Foreign Account Tax Compliance Act
The U.S. Treasury Department and the IRS on August 27, 2010 issued initial and lengthy guidance under new Internal Revenue Code sections 1471-1474 (chapter 4). Chapter 4 is designed to prevent U.S. persons from evading U.S. tax by holding income-producing assets through accounts at foreign financial institutions (FFIs) or through other foreign entities (non-financial foreign entities, or NFFEs).

Three-part FATCA article written by Dean Marsan originally published in taxes – The Tax Magazine
The global financial system must now implement a new U.S. reporting and withholding system for foreign account tax compliance which will create significant new exposures - managing this risk.


As used in this document, “Deloitte” means Deloitte Tax 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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