Notice 2011-34 -- The Fun with FATCA Continues

Notice 2011-34 -- The Fun with FATCA Continues

The Foreign Account Tax Compliance Act (FATCA) provisions were included in the Hiring Incentives to Restore Employment (HIRE) Act, which was enacted on March 18, 2010. FATCA represents a complex new reporting regime for foreign financial institutions (FFIs) intended to identify the financial...

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