Foreign Account Tax Compliance Act (FATCA)
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Selected Excerpts from the Joint Committee Technical Explanation
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Notice 2010-34 – PFIC shareholder reporting under new section 1298(f) for tax years beginning before
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Notice 2010-46 – Prevention of Over-Withholding and U.S. Tax Avoidance with Respect to Certain
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Notice 2010-60 – Notice and Request for Comments Regarding Implementation of Information Reporting
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Notice 2011-34 – Procedure for Identifying Pre-Existing Foreign Accounts