Highlights of Proposed Regulations Issued Under FATCA and Multijurisdiction Plan for Information Sharing

Highlights of Proposed Regulations Issued Under FATCA and Multijurisdiction Plan for Information Sharing

On February 8, 2012, Treasury and the IRS issued comprehensive proposed regulations (Proposed Regulations) that would, when finalized, implement the Foreign Account Tax Compliance Act (FATCA), which was enacted in March 2010. Notably, the Proposed Regulations delay the implementation of several...

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