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Proposed Regulations Issued Under FATCA


30 July 2012

On February 8, the US Treasury Department and the US Internal Revenue Service issued proposed regulations concerning the Foreign Account Tax Compliance Act (FATCA). Simultaneously, the US Treasury Department issued a joint statement with the governments of France, Germany, Italy, Spain and the United Kingdom (FATCA partners) regarding an intergovernmental framework to facilitate FATCA compliance by foreign financial institutions established in FATCA partner jurisdictions.



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