U.S.A.: FATCA : IRS releases updated FATCA regulations

Today, the effective date for the Foreign Account Tax Compliance Act (FATCA), the U.S. Internal Revenue Service (IRS) has released updates and corrections to the FATCA regulations.

The two sets of updates, which can be viewed on the Federal Register website, are as follows:

Chapter 4
Chapter 3, 61

We continue to monitor the implementation of FATCA and will provide more information as it becomes available.

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