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IRS issues preliminary guidance on the application of the Foreign Account Tax Compliance Act

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 24 2010

On August 27, 2010, the Internal Revenue Service (the IRS) issued Notice 2010-60 (the "Notice") establishing the framework for forthcoming regulatory guidance implementing the withholding and reporting provisions of the Foreign Account Tax Compliance Act ("FATCA"

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