Payments to Foreign Financial Institutions Under FATCA: Reporting and Withholding Requirements

Editor's Note : The following is an excerpt from 1-17 Tax Controversies: Audits, Investigations, Trials §17.04 (Matthew Bender) ... The Foreign Account Tax Compliance Act, or FATCA, enacted in March 2010 and codified at IRC §§ 1471-74, is designed to prevent United States taxpayers...

Payments to Foreign Financial Institutions Under FATCA: Reporting and Withholding Requirements

Editor's Note : The following is an excerpt from 1-17 Tax Controversies: Audits, Investigations, Trials §17.04 (Matthew Bender) ... The Foreign Account Tax Compliance Act, or FATCA, enacted in March 2010 and codified at IRC §§ 1471-74, is designed to prevent United States...