On January 17, the Internal Revenue Service issued long-awaited final regulations (the Final Regulations) for implementing the Foreign Account Tax Compliance Act (FATCA) (the Final Regulations are contained in T.D. 9610). For...more
- Due Diligence FATCA FFI Foreign Banks Foreign Financial Accounts Form W-8 Form W-9 Grandfathered Transactions Intergovernmental Agreements Investment Firms IRS Withholding Requirements
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