FATCA and Non-U.S. Trusts: An Overview

FATCA and Non-U.S. Trusts: An Overview

How do the final regulations apply to foreign structures?


The Foreign Account Tax Compliance Act’s (FATCA) withholding provisions are found in Internal Revenue Code Sections 1471-1472,enacted under the Hiring Incentives to Restore Employment Act, which was signed into law on March 18, 2010.2 These provisions are intended to strengthen the U.S. voluntary compliance

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