IRS Issues FATCA Proposed Regulations: Much Detail Included, Many Questions Remain

Type

Journal

Author

Carman, P.D.

Country

United States

Published Date

May 14, 2012

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 3

DOI

https://doi.org/10.59403/174pyq1

Document

Go to Tax Research Platform

The author considers the proposed regulations issued on 15 February 2012 by the US Internal Revenue Service that consolidate, clarify and change earlier guidance relating to the FATCA provisions, as well as a simultaneously released joint statement regarding cooperation between the United States and several countries regarding FATCA implementation.

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IRS Issues FATCA Proposed Regulations: Much Detail Included, Many Questions Remain