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May 21, 2012

Key Aspects of the FATCA Regime

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The US withholding and information reporting regime under the Foreign Account Tax Compliance Act of 2010, when implemented, will affect a broad range of foreign entities, both financial and non-financial, and US withholding agents. This memorandum provides an overview of the applicable rules and requirements, in light of recently issued proposed regulations and a joint statement by the US Treasury Department and the governments of Germany, the United Kingdom, France, Italy, and Spain, to help foreign entities and US withholding agents in determining whether they will be subject to the requirements under the Foreign Account Tax Compliance Act.

View full memo, "Key Aspects of the FATCA Regime"

Authors and Contributors

Laurence Bambino

Partner

Tax

+1 212 848 4213

+1 212 848 4213

New York

Roger Baneman

Of Counsel

Tax

+1 212 848 4894

+1 212 848 4894

New York

Laurence Crouch

Partner

Tax

+1 650 838 3718

+1 650 838 3718

Menlo Park

Michael Shulman

Partner

Tax

+1 212 848 8080

+1 212 848 8080

New York

Practices