The FATCA Protocol: To Adhere or Not To Adhere?

The FATCA Protocol: To Adhere or Not To Adhere?

On August 15, 2012, the International Swaps and Derivatives Association ("ISDA") released a new Protocol relating to the effect on ISDA derivatives of taxes levied by the United States under the Foreign Account Tax Compliance Act ("FATCA"). FATCA was enacted in 2010 as part of...

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