The text of the final Foreign Account Tax Compliance Act (FATCA) regulations in an easy to read format
The final FATCA regulations formatted with references is an easy to read format from PwC's Global Information Reporting (GIR) practice. The GIR team has developed this version of the regulations to give tax and compliance professionals what we hope is an easier option to study rules.
As we did with the proposed regulations, the PDF includes bookmarks for major sections and a clickable table of contents. This version has been enhanced with reference hyperlinks allowing readers to follow references within the regulations. The document also allows commenting and highlighting in some tablets, and computer PDF readers.