Mary Burke Baker

FATCA Regulations Finally Arrive: A First Look

On January 17, 2013, the U.S. Treasury Department (“U.S. Treasury”) and the Internal Revenue Service (“IRS”) released long-awaited final regulations on the Foreign Account Tax Compliance Act (“FATCA”). The final regulations...more

1/23/2013 - FATCA FFI Foreign Banks Foreign Financial Accounts Intergovernmental Agreements IRS NFFE