IRS Issues FATCA Proposed Regulations: Much Detail Included, Many Questions Remain
Journal
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 3
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.