In Notice 2011-53 the IRS indicated that it expects to release draft FATCA regulations by the end of 2011, including a draft FFI Agreement. The IRS also stated that final FATCA regulations should be issued by summer 2012.
In Notice 2011-53 the IRS indicated that it expects to release draft FATCA regulations by the end of 2011, including a draft FFI Agreement. The IRS also stated that final FATCA regulations should be issued by summer 2012.