Foreign Account Tax Compliance Act International Swaps and Derivatives Association

The Foreign Account Tax Compliance Act is a United States federal statute enacted in 2010 as part of the Hiring Incentives to Restore Employment Act (HIRE Act). FATCA aims to improve compliance of U.S. taxpayers... more +
The Foreign Account Tax Compliance Act is a United States federal statute enacted in 2010 as part of the Hiring Incentives to Restore Employment Act (HIRE Act). FATCA aims to improve compliance of U.S. taxpayers by capturing tax revenue related to foreign assets and off-shore accounts.  less -
News & Analysis as of

Reminder Regarding Upcoming FATCA Deadline and Implications for Trading Agreements

The effective date under the Foreign Account Tax Compliance Act (“FATCA”) for withholding agents to begin withholding on certain U.S. source payments made to foreign financial institutions (“FFIs”) and non-financial foreign...more

ISDA Publishes 2012 FATCA Protocol

On August 15, 2012, the International Swaps and Derivatives Association (the "ISDA") opened the ISDA 2012 FATCA Protocol (the "FATCA Protocol") for adherence. The FATCA Protocol is intended to allow adherents to amend certain...more

A New FATCA Derivative: ISDA Publishes Protocol Designed To Address the Implications of FATCA on Derivatives Transactions

On August 15, the International Swaps and Derivatives Association, Inc. (ISDA) published the 2012 ISDA FATCA Protocol (the FATCA Protocol). The FATCA Protocol is intended to address the implications of the Foreign Account Tax...more

Regulatory Developments: ISDA Publication of ISDA 2012 FATCA Protocol

ISDA published on August 15, 2012, the ISDA 2012 Protocol (the Protocol) that enables market participants to amend the tax provisions of their existing or future ISDA Master Agreements. The Protocol places the FATCA...more

IRS Seeks Comment on New FATCA Forms; ISDA Announces FATCA-Driven Change to Master Agreement

The IRS issued a request for comment on two new proposed FATCA-related forms on August 15, 2012. The first is Form 8956, Application for Foreign Account Tax Compliance Act (FATCA) Individual Identification Number. Each...more

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