Article: The Current State of FATCA
December 2011: This article appears in the 12 December 2011 edition of Tax Notes International
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.
Article: The Current State of FATCA (514.23 kB) Download
