Shearman And Sterling

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Jul 15, 2013

Timeline for Initial FATCA Implementation Extended

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The Treasury Department (“Treasury”) and the Internal Revenue Service (the “IRS”) announced on July 12, 2013 a general six month extension to the timeline for initial implementation of the Foreign Account Tax Compliance Act or FATCA from January 1, 2014 to July 1, 2014. They also substantially improved coordination of the FATCA registration process with Treasury’s ongoing efforts in negotiating intergovernmental agreements on FATCA.

View full memo, "Timeline for Initial FATCA Implementation Extended"

Authors and Contributors

Laurence Bambino

Partner

Tax

+1 212 848 4213

+1 212 848 4213

New York

Larry Crouch

Partner

Tax

+1 650 838 3718

+1 650 838 3718

Menlo Park

Kristen Garry

Partner

Tax

+1 202 508 8186

+1 202 508 8186

Washington DC

Michael Shulman

Partner

Tax

+1 212 848 8080

+1 212 848 8080

New York

Practices