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FATCA registration now available
  • Foley Hoag LLP
  • USA
  • August 23 2013

On August 19, 2013, the IRS began to accept applications for registration under FATCA, the new U.S. tax regime designed to combat offshore tax


FATCA timeline and registration delayed
  • Foley Hoag LLP
  • USA
  • July 15 2013

On July 12, 2013, the IRS issued new guidance regarding FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers. In


FATCA compliance for investment fund managers, part three
  • Foley Hoag LLP
  • USA
  • June 26 2013

This is the third in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that


FBAR filing deadline imminent
  • Foley Hoag LLP
  • USA
  • June 20 2013

Every U.S. person that had a financial interest in, or signature authority over, a foreign financial account during 2012 must file U.S. Treasury Form


FATCA compliance for investment fund managers, part two
  • Foley Hoag LLP
  • USA
  • May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that


Information reporting for US entities with interests in foreign financial assets delayed
  • Foley Hoag LLP
  • USA
  • April 3 2013

Earlier this year, the IRS announced that U.S. entities that hold interests in "specified foreign financial assets" will not be required to report


FATCA compliance for investment fund managers: Part One
  • Foley Hoag LLP
  • USA
  • April 2 2013

FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers, will go into effect on January 1, 2014. As a fund manager


Reminder: upcoming deadlines for clearing requirements for certain swaps
  • Foley Hoag LLP
  • USA
  • March 4 2013

Investment managers who use swaps on behalf of their clients (including funds) are reminded that the phase-in for mandatory clearing of certain types


FBAR update: extended deadlines, e-filing option and new IRS form 8938
  • Foley Hoag LLP
  • USA
  • June 15 2012

Every U.S. person with a financial interest in, or signature or other authority over, any financial account outside the U.S. must file an annual report on Treasury Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts, commonly known as an “FBAR”) if the aggregate value of all such accounts exceeds 10,000 USD at any time during the calendar year.


First FBAR, now FATCA: new information reporting requirements for U.S. taxpayers with foreign financial assets
  • Foley Hoag LLP
  • USA
  • April 9 2012

U.S. citizens, resident aliens and certain non-resident aliens who held “specified foreign financial assets” at any point during 2011 may be required to file IRS Form 8938 (Statement of Specified Foreign Financial Assets) with their 2011 U.S. federal income tax returns.