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jeudi 9 février 2012
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Fax du jeudi 9 février 2012 - Tous les titres

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The release of FATCA proposed regulations: A step further towards the implementation of FATCA

The FATCA Proposed Regulations The Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations on February 8, 2012, moving forward towards the implementation of the Foreign Account Tax Compliance Act (FATCA). The proposed regulations spread out the implementation of FATCA further and relax some of the rules (for example the balance account thresholds and the due diligence process), responding to the comments of the financial community. Treasury and the IRS tried to take into account the comments provided on the FATCA notices and tried to leave enough time to FFIs to implement FATCA. FATCA was enacted on March 18, 2010 by Congress as part of the Hiring Incentives to...
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