Samantha Moore

FATCA: Final Regulations Raise Questions for Trust Practitioners

In the wake of a series of scandals involving U.S. taxpayers sheltering their assets from the reach of the U.S. Internal Revenue Service (IRS), Congress enacted the Foreign Account Tax Compliance Act (FATCA) on 18 March 2010...more

2/8/2013 - FATCA FATCA Timeline FFI HIRE Act Intergovernmental Agreements IRS NFFE Trusts U.S. Treasury