Tax Law

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FATCA Imposes Burdens on NFFEs
Posted on 22 Jan 2013 by LexisNexis Tax Law Community Staff

by Lawrence A. Kogan* The Foreign Account Tax Compliance Act of 2010 (FATCA) and its regs impose certain information gathering, reporting and withholding requirements on nonfinancial foreign entities (NFEEs) operated by U.S. taxpayers overseas. In part... Read More

Tags: nonfinancial foreign entities , FFIs , NFFEs , FATCA , foreign financial instituions , Foreign Account Tax Compliance Act , Federal Taxation

FATCA Regs Expand Deemed-Compliant FFIs
Posted on 12 Mar 2013 by Neil Aragones

The final Foreign Account Tax Compliance Act (FATCA) regulations, issued on January 28, 2013, expand the categories of foreign financial institutions (FFIs) that are deemed to be in compliance with FATCA. In general, under FATCA, U.S. withholding agents... Read More

Tags: nonfinancial foreign entities , FFIs , NFFEs , FATCA , foreign financial instituions , Foreign Account Tax Compliance Act

  • Blog Post: FATCA Imposes Burdens on NFFEs

    LexisNexis Tax Law Community Staff
    by Lawrence A. Kogan* The Foreign Account Tax Compliance Act of 2010 (FATCA) and its regs impose certain information gathering, reporting and withholding requirements on nonfinancial foreign entities (NFEEs) operated by U.S. taxpayers overseas. In part, FATCA is intended to address difficulties that...
    on 22 Jan 2013

  • Blog Post: FATCA Regs Expand Deemed-Compliant FFIs

    Neil Aragones
    The final Foreign Account Tax Compliance Act (FATCA) regulations, issued on January 28, 2013, expand the categories of foreign financial institutions (FFIs) that are deemed to be in compliance with FATCA. In general, under FATCA, U.S. withholding agents are required to withhold tax on certain payments...
    on 12 Mar 2013