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FATCA regulatory memo
FATCA regulatory memo

FATCA regulatory memo


An overview of the FATCA directive: context, scope, industry implications and key dates

The Foreign Account Tax Compliance Act (FATCA) is a US tax regulation aimed at preventing tax evasion by US investors, who are liable to pay US taxes irrespective of their domicile.
Its objective is to request non-US “Foreign Financial Institutions” (FFIs) to identify US account holders as well as entities under US control and provide the IRS with information on their assets, income payments and trade flows during the fiscal year.


Download the FATCA regulatory memo:


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