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US issues final FATCA regulations

  • Dentons
  • -
  • USA
  • -
  • January 23 2013

On January 17, 2013, the US Treasury Department (IRS) released final regulations to implement the US reporting and withholding rules originally

IRS updates FATCA guidance

  • Dentons
  • -
  • USA
  • -
  • October 26 2012

On October 24, 2012, the US Internal Revenue Service ("IRS") issued Announcement 2012-42 along with a table that summarizes certain Foreign Account Tax Compliance Act ("FATCA") due diligence deadlines

US Treasury issues final bank deposit interest reporting regulations

  • Dentons
  • -
  • USA
  • -
  • April 19 2012

On April 17, 2012, the US Treasury Department released final regulations and a revenue procedure setting forth the requirements for US offices of certain financial institutions to report on the interest earned by nonresident individuals