FATCAFATCA
Documents
Date added
12/14/2011
December 2011. The purpose of this article is to put the collection of administrative guidance issued to date together with the FATCA legislation and review the main aspects of the FATCA regime. Examples of FATCA withholding and side boxes further expand on the concepts presented.
12/14/2011
Dicembre 2011: Lo scopo di questo articolo è quello di dare una visione d'insieme delle direttive fornite ad oggi e della normativa FACTA ed esaminare gli aspetti principali del regime FACTA. Esempi di ritenute FACTA e riquadri laterali ampliano i concetti presentati.
Draft of the Senate Foreign Account Tax Compliance Act of 2009.
12/22/2009
General explaination of the Obama Administration's fiscal proposals for 2010 including FATCA proposal.
09/07/2011
The Hiring Incentives to Restore Employment ("HIRE") Act of 2010. Section 501 containes the FATCA provisions.
09/07/2011
FATCA provisions as enacted and codified in the Internal Revenue Code in section 1471 to 1474.
09/07/2011
Technical Explanation of the HIRE Act prepared by the Joint Committee on Taxation of the US Congress, February 23, 2010.
09/07/2011
Technical explanation of the proposed "Foreign Account Tax Compliance Act of 2009" prepared by the Joint Committee on Taxation of the US Congress, October 27, 2009.
08/29/2010
IRS initial guidance regarding FATCA.
09/07/2011
IRS issues additional guidance regarding FATCA, including revised due diligence procedures for pre-existing accounts and passthru payments.