Internal Revenue Service issues FATCA final regulations *

USA - January 31 2013
On January 17, 2013, the IRS released final regulations for the Foreign Account Tax Compliance Act ("FATCA") to be effective on January 28, 2013…

Co-authors: Jonathan E. Gopman, Barbara E. Ruiz-Gonzalez, Elysa R. Merlin.

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International tax impact of American Taxpayer Relief Act *

USA - January 9 2013
On January 1, 2013, the Senate passed the American Taxpayer Relief Act, H.R. 8 (the "Bill"), by a vote of 89 to 8. Later that same day, the House of…

Co-authors: Jonathan E. Gopman, Barbara E. Ruiz-Gonzalez, Elysa R. Merlin.

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United States signs bilateral agreements to implement FATCA with Denmark and Mexico *

Denmark, Mexico, USA - December 6 2012
The United States has entered into its second and third bilateral agreements regarding the implementation of FATCA with Denmark and Mexico, respectively.

Co-authors: Jonathan E. Gopman, Barbara E. Ruiz-Gonzalez, Elysa R. Merlin.

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FATCA Model II Agreement released *

USA - December 6 2012
The U.S. Department of Treasury ("Treasury") recently released its second model agreement (the "Model II Agreement") for countries to implement the Foreign Account Tax Compliance Act ("FATCA").

Co-authors: Jonathan E. Gopman, Barbara E. Ruiz-Gonzalez, Elysa R. Merlin.

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IRS announcement extends FATCA timelines *

USA - November 5 2012
On October 24, 2012, the Internal Revenue Service ("IRS") and the Department of Treasury ("Treasury") issued an announcement that extends certain timelines for the implementation of Foreign Account Tax Compliance Act (FATCA).

Co-authors: Jonathan E. Gopman, Leanne Reagan, Barbara E. Ruiz-Gonzalez.

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