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Foreign Account Tax Compliance Act (FATCA)

• Final Regulations

• U.S. Department Of The Treasury FATCA Resource Center

• Foreign Account Tax Compliance Act (FATCA)

• Selected Excerpts from the Joint Committee Technical Explanation

• Temporary Regulations §1.6038D-1T (et. seq.) Reporting “specified foreign financial assets under 6038D

• FATCA Withholding Regulations

• Notice 2010-34 – PFIC shareholder reporting under new section 1298(f) for tax years beginning before

• Notice 2010-46 – Prevention of Over-Withholding and U.S. Tax Avoidance with Respect to Certain

• Notice 2010-60 – Notice and Request for Comments Regarding Implementation of Information Reporting

• Internal Revenue Bulletin: 2011-8 Notice of Proposed Rulemaking; Notice of Public Hearing; and Withdrawl of Previously Proposed Rulemaking Guidance on Reporting Interest Paid to Nonresident Aliens

• Notice 2011-34 – Procedure for Identifying Pre-Existing Foreign Accounts

• Notice 2011-53 – FATCA Implementation Timeline

• T.D. 9567- Reporting of Specified Foreign Financial Assets